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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


Service Tax Amendment In Finance Act, 2025

Service Tax : Finance Act, 2025 exempts service tax on reinsurance under crop insurance schemes for 2011-2017. Refund claims must be filed withi...

April 2, 2025 378 Views 0 comment Print

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 1710 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 1419 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 1884 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 1155 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 1164 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 73824 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 2799 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 1842 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 1761 Views 0 comment Print


Latest Judiciary


Demand of service tax on sub-contractors confirmed: CESTAT Chennai

Service Tax : TDS is always deducted from the amount payable and it is not any other consideration. Therefore, the demand on this score cannot s...

April 8, 2025 138 Views 0 comment Print

Orissa HC Stays Order in Service Tax Delay Case

Service Tax : Orissa High Court reviews service tax case, Panchanan Birabara Jagdevray, focusing on statutory time limits and procedural delays....

April 7, 2025 105 Views 0 comment Print

SC Allows Fork Media’s Plea, Seeks Clarity on Cenvat Credit

Service Tax : Supreme Court allows Fork Media's exemption plea, seeks clarity on Cenvat Credit usage rejected earlier by High Court due to lack ...

April 4, 2025 123 Views 0 comment Print

CESTAT Mumbai Sets Aside Service Tax Demand, Orders Fresh Review of Works Contract Exemptions

Service Tax : CESTAT Mumbai sets aside CGST order against Mira Construction, remanding the case for fresh examination of service tax exemptions ...

April 4, 2025 234 Views 0 comment Print

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 144 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 1755 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 657 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 549 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 582 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 1518 Views 0 comment Print


Make My Trip Eligible for Abatement Notification Benefit as Facilitator Between Hotel & Customer

January 15, 2024 1173 Views 0 comment Print

When a person, otherwise was qualified as a tour operator but provide only booking of accommodation service, then such a tour operator would be entitled to claim abatement under the Abatement Notifications as assessee-Make My Trip acted as a facilitator between hotel and customer for short-term accommodation service.

CESTAT Sets Aside Service Tax Demand as it was Based Solely on Income Tax Form 26AS

January 11, 2024 3198 Views 0 comment Print

Rajeshwar Prasad Choudhari challenges service tax demand based on Form 26AS data. CESTAT Kolkata sets aside order due to lack of evidence. Detailed analysis and key legal precedents.

Royalty is a regulatory fee & not a consideration & is not compensatory in nature

January 10, 2024 2172 Views 0 comment Print

CESTAT Chennai rules against service tax on ONGC’s royalty payments for petroleum licenses, affirming royalty as a regulatory fee, not service consideration, offering clarity on tax implications of such payments.

No Service Tax Applicable on Sale of Food in PVR Complex to Movie Viewers

January 7, 2024 1038 Views 1 comment Print

Explore the CESTAT Delhi order on PVR Limited’s challenge against service tax on food and beverages. Analysis, definitions, and key legal insights provided.

Demat/ depository charges collected by sub-brokers on behalf of stock exchange not leviable to service tax

January 5, 2024 498 Views 0 comment Print

CESTAT Ahmedabad held that demat/depository charges, transaction/ administrative charges and VSAP/TWS charges collected by sub brokers on behalf of the stock exchange are not liable to Service Tax.

Appeal for Refund lies to CESTAT against order passed u/s 142 of CGST Act

January 1, 2024 1485 Views 0 comment Print

Even if the service tax had been deposited by the appellant after 01.01.2017, nonetheless the refund of any amount of the CENVAT credit could be claimed only under sub­section (3) of section 142 of the CGST Act and against this order an appeal will lie to the Tribunal.

Service tax payment delay due to delay in receipt of payment: Karnataka HC Directs CA Firm to Settle with Rs.2,50,000 Payment

December 31, 2023 4551 Views 0 comment Print

Explore the Karnataka High Court’s resolution in V.K. Niranjan And Co. vs. Commissioner of Service Tax, emphasizing the court’s pragmatic approach to settle service tax disputes, involving a review petition challenging penalty imposition.

No exemption of service tax u/s 66D to Civic Body for amounts paid for obtaining third party services

December 29, 2023 363 Views 0 comment Print

Corporation availing services of assessee to render computer education to persons belonging to economically weaker section as regards which the Corporation had made the payment of monies to assessee would be amenable to service tax, that is to say, it was not exempted from service tax.

Mere suppression of facts without intent to evade tax not enough to invoke extended period of Limitation

December 29, 2023 5346 Views 0 comment Print

Mere suppression of facts was not enough and there must be a deliberate and willful attempt on the part of the assessee to evade payment of duty.

IPL Playing Contract Amount Received by Cricketer R. Ashwin Exempt from Service Tax

December 25, 2023 4200 Views 0 comment Print

CESTAT Chennai held that demand of service tax on amount received by cricket player R. Ashwin from M/s. India Cements Ltd. under IPL Playing Contract is unsustainable in law.

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