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Service Tax India: Read the latest service tax notification, challan, news & updates, circulars, act, rules, articles & forms on Taxguru.in. ST1 ST2 ST3 payment challan budget amendments, place of provision, point of taxation.

Latest Articles


No Service Tax on Legal Services by Advocate to Law Firm Bombay HC

Service Tax : The Bombay High Court ruled that legal services provided by an advocate to a partnership firm of advocates are exempt under servic...

March 7, 2026 669 Views 0 comment Print

Foreign Speaker Payments for Leadership Summit Not Event Management Service: SC

Service Tax : The Court held that booking speakers for an event does not amount to event management. Participation or facilitation alone cannot ...

January 20, 2026 468 Views 0 comment Print

Service Tax Applicable on Export Cargo Handling at Airports: SC

Service Tax : Supreme Court reaffirms Service Tax applicability on export cargo handling services by Airports Authority of India under Airport S...

November 6, 2025 552 Views 0 comment Print

Legal Services under the Service Tax Regime

Service Tax : Under India’s earlier service tax regime, legal services initially enjoyed complete exemption from taxation. This position chang...

September 14, 2025 1443 Views 0 comment Print

Affiliation Fees – No Service Tax Can Be Demanded: CESTAT Delhi

Service Tax : CESTAT rules that affiliation fees collected by universities are statutory functions, not taxable services. Service tax demand and...

August 29, 2025 951 Views 0 comment Print


Latest News


Black fungus – Evidence Based Advisory in the Time of Covid-19

Service Tax : [Screening, Diagnosis & Management of Mucormycosis (black fungus)] Mucormycosis – if uncared for – may turn fatal ...

May 17, 2021 1443 Views 0 comment Print

Service Tax Department issuing illegal SCN for FY 2014-15

Service Tax : Chartered Accountants Association, Jalandhar has made a representation to FM regarding Misuse of Official Position by making rovin...

January 5, 2021 75486 Views 15 comments Print

Director of a company arrested for evasion of Service Tax

Service Tax :  Officers of CGST Delhi North Commissionerate have arrested one Director of a Company for evasion of Service Tax. The Company had...

July 12, 2018 3066 Views 0 comment Print

ICAI Pre Budget 2018 Suggestion on Service Tax, Cenvat Credit Rules, Excise Duty, Custom Duty & CST

Service Tax : A suitable amnesty scheme must be thought of for all Central Laws and State Laws which have been merged in GST in one go to reduce...

December 28, 2017 2157 Views 0 comment Print

Summary of CAG Audit Report on Service Tax for Year ending on March 2017

Service Tax : Section 16 of CAG’s (DPC) Act, 1971 mandates CAG to audit receipts payable into consolidated fund of India and to satisfy that t...

December 21, 2017 2109 Views 0 comment Print


Latest Judiciary


CESTAT Grants Cum-Tax Benefit as Service Tax Was Not Collected Separately: CESTAT Chennai

Service Tax : The CESTAT Chennai held that where service tax was not separately recovered from recipients, the gross receipts must be treated as...

May 28, 2026 99 Views 0 comment Print

Telangana HC Dismisses Delayed Service Tax Challenge Filed After Four Years

Service Tax : The High Court dismissed a writ petition challenging a service tax order due to an inordinate delay of nearly four years. The Cour...

May 28, 2026 54 Views 0 comment Print

CESTAT Remands Service Tax Case Due to Failure to File Grounds of Appeal in ST-4 Form

Service Tax : The Mumbai CESTAT remanded a service tax dispute after finding that the appellant failed to include grounds of appeal in the presc...

May 25, 2026 117 Views 0 comment Print

Refund Claim Cannot Be Rejected Without Examining Double Service Tax Payment and Credit Eligibility

Service Tax : CESTAT Delhi set aside the refund rejection order after finding that issues relating to double payment of service tax and CENVAT c...

May 25, 2026 156 Views 0 comment Print

Srvice tax exemption cannot be denied for late EXP-1 & EXP-2 form filing

Service Tax : CESTAT ruled that the Department failed to consider ST-3 returns and service tax already discharged by the assessee. The Tribunal ...

May 24, 2026 135 Views 0 comment Print


Latest Notifications


Appointment of CAA in respect of SCNs issued to M/s Shell India Markets Pvt. Ltd.

Service Tax : Appointment of Common Adjudicating Authority in respect of SCNs issued to M/s Shell India Markets Pvt. Ltd. vide Order No. 08/202...

May 9, 2023 1974 Views 0 comment Print

Appointment of CAA in respect of SCNs issued to M/s A.K. Construction Co.

Service Tax : Appointment of Common Adjudicating Authority (CAA) in respect of SCNs issued to M/s A.K. Construction Co. vide Order No. 07 /2023-...

May 4, 2023 936 Views 0 comment Print

Appointment of CAA in respect of SCNs issued to M/s Hi-tech Equipment Services

Service Tax : Appointment of Common Adjudicating Authority (CAA) in respect of SCNs issued to M/s Hi-tech Equipment Services vide Order No. 06/2...

May 4, 2023 798 Views 0 comment Print

Appointment of CAA in respect of SCNs issued to M/s Subhash Earthmovers

Service Tax : Appointment of Common Adjudicating Authority (CAA) in respect of SCNs issued to M/s Subhash Earthmovers vide Order No. 05/2023-Ser...

May 4, 2023 852 Views 0 comment Print

Payment of Service Tax by department of Posts & Ministry of Railways by way of book adjustment

Service Tax : CBIC earlier noted that the practice of payment of Service tax by way of book adjustment adopted by the Department of Posts and th...

March 21, 2023 2136 Views 0 comment Print


Services of extending corporate guarantee without any consideration is not considered as a service

June 22, 2023 1449 Views 0 comment Print

CESTAT Delhi held that no service tax is payable as the assessee did not receive any consideration for providing a corporate guarantee.

No Service Tax on Coal Mines Provident Fund Organization’s Administrative Charges

June 22, 2023 1245 Views 0 comment Print

CESTAT Kolkata upholds that Coal Mines Provident Fund Organization (CMPFO) is not liable to pay service tax on administrative charges in the absence of service provider-recipient relationship and consideration.

Entry under Section 65(105)(zzd) can be invoked only for construction simpliciter

June 22, 2023 945 Views 0 comment Print

A comprehensive review of the case National Building Construction Corporation Limited vs Commissioner of Central Excise & Service Tax, exploring the impact of the correct classification under Section 65(105)(zzd) for construction contracts.

Department cannot file Revise Application in terms of Section 35EE of excise

June 22, 2023 354 Views 0 comment Print

CESTAT Mumbai’s decision, clarifying role of Revenue in filing revise applications under Section 35EE of Excise Act, in the case of Mail Order Solutions (I) Ltd.

Delayed payment charges collected from customers from 01.07.2012 is not leviable to service tax

June 21, 2023 1329 Views 0 comment Print

CESTAT Chennai held that service tax could not be levied on ‘delayed payment charges’ collected by the appellant from their customers from 01.07.2012 also.

Doctrine of Unjust Enrichment inapplicable when appellant made disputed Payment

June 21, 2023 1038 Views 0 comment Print

Delve into judgment of CESTAT Kolkata in the case of Pecon Computech Pvt Ltd Vs Commissioner of CGST & Excise, underlining non-applicability of unjust enrichment in context of Service Tax refunds

Provision of service by commission agent to foreign principals is export of service

June 21, 2023 2160 Views 0 comment Print

CESTAT Mumbai held that services provided by appellant (Commission agent) to their foreign principals is ‘export of service’ as contemplated under rule 3 of the 2005 Export Rules.

Extended period not invocable in subsequent notice when prior notice already issued on same subject

June 20, 2023 3600 Views 0 comment Print

CESTAT Kolkata held that the extended period of limitation cannot be invoked in subsequent show cause notice, where the Department has earlier issued Show Cause Notice in respect of the same subject-matter.

Rent received from jointly owned property cannot be combined to impose service tax on individuals

June 20, 2023 1527 Views 0 comment Print

CESTAT’s decision clarifies that since the rent received by individual co-owners is below the specified threshold, there is no basis for imposing service tax on these amounts.

HC allows Appeal beyond Statutory Period due to Cancer-Related Delay

June 20, 2023 2301 Views 0 comment Print

In K. Marimuthu Vs Commissioner of GST & Central Excise,  Madras High Court allows an appeal beyond  statutory period due to a cancer-related delay.

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