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Service Tax

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 payable on freight margin recovered from customer in case of outbound shipments

Service Tax : Understand the CESTAT Ahmedabad ruling in Vishal Tansukhbhai Gohel vs Commissioner of Central Excise & ST. No service tax on freig...

May 30, 2024 1590 Views 0 comment Print

Credit cannot be denied due to incorrect description of Service on invoices when Service Tax has been correctly paid

Service Tax : CESTAT Mumbai, in Tata AIG case, rules credit can't be denied for incorrect service description on invoices when correct service t...

December 16, 2023 1383 Views 0 comment Print

No Service Tax on CHA’s Reimbursable Expenses: CESTAT Ahmedabad

Service Tax : CESTAT Ahmedabad ruling in Shakti Enterprise vs Commissioner of Central Excise & ST clarifies that CHA's reimbursable expenses are...

December 8, 2023 1779 Views 0 comment Print

Taxability of Corporate Guarantee: CESTAT’s Verdict Challenged in SC

Service Tax : Dive into the legal battle over corporate guarantees' taxability as Business Auxiliary Service. Explore the CESTAT's decision, the...

November 22, 2023 1113 Views 0 comment Print

No Service Tax on Advance Club Membership Fees: CESTAT Ruling

Service Tax : Learn about a CESTAT ruling regarding service tax on advance membership fees collected by clubs. Analysis and implications include...

November 2, 2023 1392 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 1140 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 73611 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 2769 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 1818 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 1734 Views 0 comment Print


Latest Judiciary


Service Tax Cannot Be Levied Solely Based on ITR Data: Bombay HC

Service Tax : Bombay High Court rules that service tax cannot be imposed solely on income tax return data. The department may issue a fresh noti...

February 11, 2025 7632 Views 0 comment Print

Service Tax Refund Claims Must Cite Notification & Provision: CESTAT Ahmedabad

Service Tax : CESTAT Ahmedabad rules that refund claims must clearly specify the notification and legal provision under which they are sought. P...

February 11, 2025 84 Views 0 comment Print

Service tax payable only on service component in case of retreading tyres: Karnataka HC

Service Tax : Karnataka High Court held that in case of service of retreading tyres, service tax is payable only with respect to the service com...

February 11, 2025 48 Views 0 comment Print

Service Tax is not chargeable on reimbursement of expenses: SC

Service Tax : Supreme Court upholds CESTAT's decision, ruling no service tax is applicable on reimbursement of expenses, as no service element e...

February 1, 2025 1398 Views 0 comment Print

No Service Tax Penalty If Tax dues Paid Before SCN: CESTAT Ahmedabad

Service Tax : CESTAT Ahmedabad rules that service tax with interest paid before a show cause notice (SCN) invalidates penalties under Section 78...

February 1, 2025 186 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 1731 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 621 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 525 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 558 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 1452 Views 0 comment Print


No Service Tax on GTA Services Without Consignment Note: CESTAT Delhi

March 3, 2024 1458 Views 0 comment Print

CESTAT Delhi rules that issuance of a consignment note is essential for taxability under Goods Transport Agency (GTA), offering relief to Sitaram Jaggnath Prasad Sihotia.

Rectification under Finance Act 1994 Section 74 Not Equal to Appeal under Section 86

March 3, 2024 1620 Views 0 comment Print

Madras High Court directs Goodearth Maritime to pay 60% of demand under SLVDRS, distinguishing rectification from appeal in tax disputes.

Delhi HC dismisses petition of Trans Bharat Aviation as withdrawn

February 29, 2024 435 Views 0 comment Print

Delhi High Court dismisses appeal regarding custom duty exemption for aircraft used in flying training or non-scheduled services. Full judgment analyzed.

Service tax demands cannot be imposed solely on ITR/26AS statements: CESTAT Hyderabad

February 28, 2024 5124 Views 0 comment Print

CESTAT clarifies service tax demands cannot be based solely on ITR or 26AS statements. The department must prove service provision, recipient, and consideration. This decision upholds consistent rulings and protects businesses from unsubstantiated demands.

Business Transfer Agreements having a non-compete clause cannot be classified as Declared Service for demanding Service Tax

February 19, 2024 978 Views 0 comment Print

Explore the CESTAT Bangalore ruling on business transfer agreements with non-compete clauses and the implications for Service Tax. Get insights into Naveen Chava Vs Commissioner of Central Tax case.

Service Tax demand cannot be raised on the basis of Mere Form 26AS: CESTAT Allahabad

February 17, 2024 2022 Views 0 comment Print

CESTAT Allahabad rules against service tax demand based solely on Form 26AS, emphasizing the need for thorough evidence beyond income tax returns.

Cenvat credit for service tax paid on telephone bills for employee residences allowed

February 16, 2024 489 Views 0 comment Print

CESTAT Kolkata rules in favor of UCO Bank, allowing Cenvat credit for service tax paid on telephone bills for employee residences. Details of the case here.

Reimbursable Expenses Excluded from Taxable Value for Warranty Service: CESTAT Bangalore

February 16, 2024 366 Views 0 comment Print

CESTAT Bangalore rules reimbursable expenses not includable in taxable value for services under warranty, setting precedent for service tax assessments.

Service Tax demand merely on Form 26AS Not Sustainable: CESTAT Kolkata

February 15, 2024 2592 Views 0 comment Print

Rishu Enterprise vs. CGST & Excise: CESTAT Kolkata rules service tax demand unjustified solely on Form 26AS. Detailed analysis of the case provided.

Software Development Services Exempt from Service Tax: 01.10.2002 to 12.03.2004

February 15, 2024 597 Views 0 comment Print

CESTAT Chandigarh ruled that advisory support service relating to software falls under the purview of service by software engineers, exempt from service tax. Details here.

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