Author: Ashwarya Sharma, Advocate & Co-Founder, RB LawCorpDate: 11/02/2026 1. Introduction Classification disputes under indirect tax laws frequently revolve around a central question: when does a commercial arrangement involving immovable property cross the threshold into a taxable service? In Commissioner of Service Tax v. M/s Elegant Developers (2025-TIOL-83-SC-ST), the Hon’ble Supreme Court…