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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 1677 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 1410 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 1866 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 1137 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 1425 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 1161 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 73755 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 2787 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 1836 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 1755 Views 0 comment Print


Latest Judiciary


CESTAT Mumbai Allows SEZ Refund Claim for Business Support Services

Service Tax : CESTAT Mumbai overturns refund rejection for Syntel Solutions (India) Pvt. Ltd., allowing SEZ input credit for Business Support Se...

March 23, 2025 129 Views 0 comment Print

Service Tax Appeal cannot be rejected for Pre-Deposit using DRC-03

Service Tax : CESTAT Allahabad remands appeal in Krishna Road Carrier case, ruling that pre-deposit via DRC-03 before 28.10.22 is valid under ne...

March 21, 2025 1368 Views 0 comment Print

Service tax on overseas advisory services: Tata Asset Management Wins Appeal

Service Tax : Tata Asset Management Ltd wins appeal against CGST demand for service tax on overseas advisory services. Tribunal affirms export s...

March 19, 2025 246 Views 0 comment Print

SCN Proposals Must Align with Law, Not External Sources: CESTAT Mumbai

Service Tax : CESTAT Mumbai sets aside tax demand against Shipping Corporation of India, questioning the legal basis of the show cause notice an...

March 19, 2025 264 Views 0 comment Print

SC Clarification on Interpretational Issue Doesn’t Warrant Extended Limitation

Service Tax : CESTAT Chandigarh rules that Supreme Court clarifications do not justify invoking the extended limitation period in service tax di...

March 17, 2025 792 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 1743 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 639 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 540 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 570 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 1476 Views 0 comment Print


Logistics Services in Mining Areas are Ancillary services, Not Mining services

March 5, 2025 237 Views 0 comment Print

CESTAT Kolkata held coal transportation within mines by BLA Infra-GKMWPL JV taxable under transportation, not mining services. Service tax demand overturned.

Tax appeals stand abated upon NCLT approval of a resolution plan under IBC

March 5, 2025 243 Views 0 comment Print

CESTAT Chennai ruled on Orchid Chemicals’ appeal, citing insolvency resolution precedents. The appeal was abated following NCLT approval. Read the full summary.

Invocation of limitation period without wilful attempt to evade payment of duty invalid

March 1, 2025 591 Views 0 comment Print

The appellant is engaged in manufacturing of excisable goods falling under chapter 84 and are availing Cenvat credit of duty and tax paid on inputs and input services and are also registered u/s. 69 of the Finance Act, 1994 for discharging their service tax liability.

Sales tax leviable on transfer of Set Top Boxes to subscribers: Karnataka HC

February 26, 2025 135 Views 0 comment Print

Karnataka High Court held that transfer of Set Top Boxes to subscribers amounts to sale within the definition of section 2(29)(d) of the Karnataka Value Added Tax Act, 2003 and hence sales tax leviable on the same.

Service Tax on Rent: Co-Owners with Separate Agreements Not AOP

February 26, 2025 270 Views 0 comment Print

 CESTAT Ahmedabad ruled that co-owners of rented property are not an AOP, and their individual rental income below ₹10 lakh is exempt from service tax.

KLE Society’s Services to University of Sains Malaysia Qualify as ‘Export of Services’

February 21, 2025 105 Views 0 comment Print

CESTAT Bangalore rules KLE Society’s services to Malaysian university qualify as export of services, overturning a substantial service tax demand. The tribunal cited precedent cases like Vodafone Idea and Verizon Communication, emphasizing the recipient’s location and foreign currency payments.

Service tax not leviable on distributor of lottery tickets: SC

February 21, 2025 243 Views 0 comment Print

Supreme Court held that activity of lottery distributor doesn’t constitute a service and hence imposition of service tax on distributor of lottery tickets not justifiable. Accordingly, the appeals are dismissed.

Quashing of SCN on One Demand Doesn’t Restrict Adjudication on Other Demands: Delhi HC

February 20, 2025 84 Views 0 comment Print

The Respondent was engaged in the business of fabrication and fixing of aluminium utensils. Respondent had availed CENVAT credit on inputs and input services as per their ST-3 returns for the period 10.09.2004 to 31.03.2007

Calcutta HC quashes duplicate service tax demand for same period

February 17, 2025 201 Views 0 comment Print

The Calcutta High Court quashes a duplicate service tax demand for the same period in Arjun Chettri vs Union of India & Ors, ordering the unfreezing of bank accounts.

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

February 11, 2025 8778 Views 0 comment Print

Bombay High Court rules that service tax cannot be imposed solely on income tax return data. The department may issue a fresh notice for income from other sources.

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