Follow Us:

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 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


Rejection of Form SVLDRS-1 justified if Assessee not declares all his tax dues

August 31, 2020 1455 Views 0 comment Print

Chaque Jour Hr Services Pvt. Ltd. Vs. Union of India & Ors. (Delhi High Court) Section 129 nowhere contemplates fragmented settlement of tax dues. The discharge certificate issued under Section 126 with respect to the amount payable under Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 (SVLDRS’) is considered to be conclusive as to the matter […]

HC allows Taxpayer to apply to correct information furnished in Form SVLDRS-1

August 28, 2020 1149 Views 0 comment Print

Urban Systems Vs Union of India (Gauhati High Court) It is an agreed position of the parties that the petitioner may make an application to the appropriate respondent authorities to consider the claim of benefit under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 by allowing the petitioner to make necessary correction in the information […]

CESTAT explains Service Tax on Site Formation Services

August 27, 2020 5328 Views 0 comment Print

M/s. Sem Construction Vs C.C.E. & S.T. (CESTAT Ahmedabad) Brief facts of the case are that the appellant had been awarded a contract under agreement dated 01.04.2011 by M/s. Archelean Chemical Private Limited at Rann of Kutch for job of “metal spreading for supply un­course black Trap Rubble stone” and its spreading/dressing along the outer […]

Consider Revised Amount as Quantified Amount to Test Eligibility for SVLDR Scheme: HC

August 26, 2020 894 Views 0 comment Print

The issue under consideration is whether revised amount can be taken as the quantified amount to test the eligibility for Sabka Vikas (Legacy Dispute Resolution) Scheme, 2019 (SVLDR)?

Who is Service Recipient – Exporter’s Bank or Exporter himself

August 26, 2020 3933 Views 2 comments Print

Service tax was first introduced in India in 1994 and was only levied on 3 services. Gradually, this net kept on widening and more and more services were added to the list of taxable services. In 2012, India moved from charging Service tax on specified services i.e. positive list regime to all services except for […]

Declaration filed by petitioner in Form SVLDRS-1 is final: HC

August 19, 2020 1164 Views 0 comment Print

Jagadish Advertising Vs Designated Committee (Karnataka High Court) The petitioner in this petition has sought for quashing of the statement issued by the Designated Committee in Form Nos. SVLDRS-2 & SVLDRS-3 and is seeking for a direction to the Designated Committee to accept the declaration made by him in Form No.SVLDRS- 1 as final. In […]

Gujarat HC: Services by subsidiary to its foreign holding company qualifies as exports

August 14, 2020 6000 Views 0 comment Print

In a recent judgment passed by Gujarat High court in case of Engineering India Private Limited wherein the Hon’ble Gujarat High court held that Service provided by Indian subsidiary to it 100% holding company  abroad is export. Summary : Case law  : Linde Engineering India Private Limited Other vs. Union of India [R/Special Civil Application […]

Section 87 Recovery proceedings can be initiated only after completion of adjudication process

August 11, 2020 9573 Views 0 comment Print

The present petition is filed by the petitioner for requesting to quashing the notices issued by the  Commissioner for levying tax alongwith interest and attaching bank account of the petitioner.

Indian Subsidiary Company providing Services to Foreign Parent Company is Export of Services

August 9, 2020 17400 Views 0 comment Print

Indian Subsidiary Company providing Consulting Engineer Services to Foreign Parent Company is Export of Services and the Show Cause Notice (SCN) issued beyond jurisdiction as it was mis-interpreted by the proper officer that Indian Subsidiary Company and Parent Company outside India are merely establishment of distinct persons.

No ST under RCM levied on Indian bank acting as a mediator between Exporter & Foreign Banker

August 5, 2020 3543 Views 0 comment Print

whether service tax can be levied on reverse charge mechanism basis on an Indian bank acting as a mediator between an Indian exporter and the foreign banker representing foreign importer?

Search Post by Date
May 2026
M T W T F S S
 123
45678910
11121314151617
18192021222324
25262728293031