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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


Cenvat credit refund cannot be denied under Rule 5 in absence of any proceedings under Rule 14 of CCR, 2004

December 16, 2023 774 Views 0 comment Print

CESTAT Mumbai ruling: Cenvat credit refund cannot be denied without Rule 14 proceedings. Upholds eligibility for input services in export. Case reference: M/s. KKR India Advisors Pvt. Ltd.

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

December 16, 2023 1383 Views 0 comment Print

CESTAT Mumbai, in Tata AIG case, rules credit can’t be denied for incorrect service description on invoices when correct service tax is paid. Details of the verdict.

Time limit for claiming refund not applicable when Service Tax paid erroneously

December 11, 2023 1266 Views 0 comment Print

CESTAT Kolkata ruling in Bansal Biscuits case, where the time limit under Section 11B of the Central Excise Act is deemed inapplicable for claiming refunds on erroneously paid Service Tax.

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

December 8, 2023 1779 Views 0 comment Print

CESTAT Ahmedabad ruling in Shakti Enterprise vs Commissioner of Central Excise & ST clarifies that CHA’s reimbursable expenses are not subject to service tax. Explore the judgment’s impact.

Interest allowable on Cenvat Credit refund after expiry of 3 months from date of filing claim to date of claim

December 7, 2023 525 Views 0 comment Print

Interest for period after 3 months refund of 19 crores of cenvat credit was allowable after expiry of three months from the date of filing the claim to the date of claim. In the present case refund claim was filed on 27.12.2012 the period of three months will be over on 26.03.2013. They would be entitled to the interest for the period beyond 26 March, 2013 to the date of payment i.e. 21.05.2013, which was about 55 days.

CESTAT Chennai grants Cenvat Credit to Insurance Co. for Vehicle Repairs

December 7, 2023 477 Views 0 comment Print

CESTAT Chennai rules in favor of United India Insurance Co., allowing Cenvat credit for vehicle repairs despite invoices in vehicle owners’ names. Analysis and implications.

Commissioner (Appeals) cannot condone delay beyond 30 days: CESTAT Allahabad

December 7, 2023 3756 Views 0 comment Print

In this analysis of Tehsildar Koil Vs Commissioner of Central Excise, CESTAT Allahabad rules on time-barred appeals, emphasizing the 30-day limit for filing

Article 226 Invoked: Retention of Service Tax Under Protest Without Legal Authority

December 6, 2023 492 Views 0 comment Print

Bombay High Court held that it was appropriate for the petitioner to invoke the jurisdiction of this Court under Article 226 of the Constitution for refund of money as amount deposited under protest was retained by the department without authority of law.

CESTAT Chennai: Investment Advisory Services Abroad – Export or Not?

December 1, 2023 285 Views 0 comment Print

Explore the CESTAT Chennai order on whether providing investment advice abroad qualifies as export of services. Detailed analysis, conclusions, and implications.

Service Tax Demand Invalid Without Specific Service Category in SCN

December 1, 2023 2271 Views 0 comment Print

Read about recent CESTAT Chennai order in case of K. Mayakrishnan vs. Commissioner of Central Excise and Service Tax. Tribunal ruled that a Service Tax demand without specifying service category in Show Cause Notice is not maintainable.

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