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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


Service Tax Exemption to United Nations Offices in India

January 12, 2017 21076 Views 0 comment Print

United Nations has six Principal Organs i.e. General Assembly, Security Council, Economic & Social Council, Secretariat, International Court of Justice and Trusteeship Council. Further, these Organs are being represented by the various Funds and Programmes/Departments and Offices/Subsidiaries/Functional and Regional Commissions and Other Entities etc.

Person liable to pay service tax on transportation of goods by a vessel

January 12, 2017 7627 Views 0 comment Print

CBEC notifies person liable for paying service tax in case of services provided or agreed to be provided by a person located in non-taxable territory to a person located in non-taxable territory by way of transportation of goods by a vessel from a place outside India up to the customs station of clearance in India.

Amendment in definition of aggregator & Peron liable to tax on goods transport by a Vesssel

January 12, 2017 3868 Views 0 comment Print

CBEC excludes such persons from the definition of aggregator who enable a potential customer to connect with persons providing services by way of renting of hotels, inns, guest houses, clubs, campsites or other commercial places meant for residential or lodging purposes subject to fulfillment of certain conditions;

Reg. ST exemption on transportation of goods by a vessel & business facilitator service to bank

January 12, 2017 6355 Views 0 comment Print

CBEC withdraw exemption from service tax for services provided or agreed to be provided by a person located in non-taxable territory to a person located in non-taxable territory by way of transportation of goods by a vessel from a place outside India up to the customs station of clearance in India; (ii) exempt services provided by a business facilitator or a business correspondent to a banking company with respect to accounts in its rural area branch.

Procedure to pay OIDAR Service Tax via foreign banks by NTT Assessee

January 6, 2017 2155 Views 0 comment Print

Procedure for online payment through foreign banks in respect of OIDAR Service Tax Payments by Non Taxable Territory (NTT) Assessees

Demand without pre show cause notice for consultation meeting valid if appellant suppressed facts

January 5, 2017 1098 Views 0 comment Print

Commnr.,Central Excise, Customs and Service Tax Vs Sanket Communications Pvt. Ltd. (Orissa High Court) Heard Mr.P.Mohapatra, learned Standing counsel for the Central Excise, Customs & Service Tax for the petitioners and learned counsel appearing for the opposite party. Petitioners have filed this application to review/modification of the order dated 15.12.2016 passed in W.P.(C) No. 21861 […]

Restaurants billing ‘service charges’ in addition to taxes is optional

January 3, 2017 4195 Views 1 comment Print

Hotels and restaurants are charging ‘service charge’ in range of 5-20%, in lieu of tips, which a consumer is forced to pay irrespective of kind of service provided to him.

Supply of foods at Air Conditioned Restaurant is not liable for service tax-Violation of Constitution of India

December 30, 2016 5014 Views 0 comment Print

The activity of supply of food at Air Conditioned Restaurant was made taxable from 01.05.2011. As per Section 66 of the Finance Act, 1994 person rendering services falling under sub clause (zzzzv) of clause (105) of Section 65 of the Finance Act, 1994, taxable service means

Service tax chargeable on constructed area provided by developers to land owners in lieu of development rights

December 27, 2016 9478 Views 2 comments Print

Whether transaction where Petitioner and his siblings agreed to exchange certain part of undivided share of land with Developer in lieu of constructed area under an Agreement for development, exigible to Service tax?

No service tax on Arrangement b/w parties for sharing common storage facilities

December 21, 2016 6817 Views 0 comment Print

Whether handling portion and maintenance including incineration facilities by one party on behalf of another is in the nature of providing ‘Storage and Warehousing Services’ falling under Section 65(105)(zza) of Finance Act, 1994

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