Service Tax
Log in to FollowLatest Service Tax articles, notifications, circulars and case laws covering classification, valuation, exemptions, CENVAT credit, refunds, demands and penalties.

CESTAT Kolkata Quashes ₹34.63 Lakh Demand for No Pre-SCN Consultation

CESTAT Kolkata: Form 26AS Difference Cannot Sustain Extended Service Tax Demand

Initial Sale of CPP Electricity Does Not Deny CENVAT Credit: CESTAT Mumbai

CESTAT Sets Aside ₹1.38 Crore Service Tax Demands on Railway Siding

CESTAT Allahabad Sets Aside Service Tax Demand, Holds Transportation as GTA Service

No Service Tax on Construction for Individual Buyers’ Personal Use: CESTAT Hyderabad

CESTAT: Ocean Freight Trading Not Service; Vague Service Tax Demand of Rs. 20.32 Lakh Set Aside

CESTAT Chennai: Unbilled Revenue Not Taxable Before Receipt Under Rule 6 of Service Tax Rules

CESTAT Chandigarh Sets Aside Service Tax Demand on Franchise Service and Vague SCN

CESTAT Chandigarh Sets Aside ₹1.04 Crore Service Tax Demand Based on ST-3 & 26AS/ITR Mismatch

CESTAT Chandigarh Sets Aside Service Tax on Cheque Bouncing & Foreclosure Charges

HIMUDA Service Tax Demand Partly Set Aside; CESTAT Chandigarh Remands Commercial Construction Demand

Royalty for Technical Know-How Not Taxable as IPR Service: CESTAT Bangalore

₹22.85 Crore Service Tax Demand Against HCL Infosystems Set Aside: CESTAT Allahabad
Service Tax remains relevant to legacy disputes and proceedings arising from the indirect tax regime that preceded GST. This TaxGuru category provides access to Service Tax articles, notifications, circulars, rules and judicial decisions covering classification of services, valuation, exemptions, CENVAT credit, refunds, tax demands, interest, penalties, limitation, reverse charge and other issues. Although Service Tax was largely subsumed into GST, disputes relating to earlier periods continue through adjudication and appellate proceedings. Businesses, service providers, Chartered Accountants, advocates and indirect tax professionals can use this section to research historical provisions and judicial precedents relevant to pending matters. TaxGuru continues to publish significant Tribunal, High Court and Supreme Court decisions concerning legacy Service Tax disputes.
