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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 813 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 537 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 624 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 1617 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 1035 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 1467 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 75699 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 3114 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 2220 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 2166 Views 0 comment Print


Latest Judiciary


Audit Detection, Non-Filing of Returns Alone Don’t Prove Tax Evasion: CESTAT Chennai

Service Tax : CESTAT Chennai set aside the service tax demand, holding the extended limitation period was not invocable as suppression with inte...

July 18, 2026 117 Views 0 comment Print

CENVAT Credit on Set Top Boxes Allowed as Inputs to Dish TV: CESTAT Allahabad

Service Tax : CESTAT Allahabad set aside interest demand, holding set top boxes qualified as inputs and full CENVAT credit was admissible on rec...

July 17, 2026 54 Views 0 comment Print

CENVAT Credit on Imported Dredger Allowed as Input Under Rule 2(k): CESTAT Hyderabad

Service Tax : CESTAT Hyderabad allowed CENVAT credit on an imported dredger as input under Rule 2(k), set aside the credit demand and disposed o...

July 17, 2026 57 Views 0 comment Print

Performance Bank Guarantee Invocation Quashed for Unrelated Earlier Contract Claim: Calcutta HC

Service Tax : Calcutta HC quashed invocation of a performance bank guarantee for recovery under an earlier contract and directed refund of the g...

July 17, 2026 57 Views 0 comment Print

Service Tax Demand on Government Works Contracts Set Aside on Limitation: CESTAT Kolkata

Service Tax :  CESTAT Kolkata set aside Service Tax demand, interest and penalty, holding issues in favour of the appellant on exemption or lim...

July 17, 2026 90 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 2040 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 972 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 840 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 897 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 2238 Views 0 comment Print


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

December 30, 2016 5047 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 9571 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 6847 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

Reg. Issue of Invoice for online services without digital signature

December 19, 2016 2392 Views 0 comment Print

A person located in non taxable territory providing online information and database access or retrieval services to a non-assesse online recipient to issue online invoices not authenticated by means of a digital signature for a period upto 31st January 2017.

Service tax burden can be passed on by contractual agreement but revenue cannot be asked to wait for recovery of tax dues

December 17, 2016 3631 Views 0 comment Print

Whether burden of Service tax can be transferred to other party through contractual agreement? Further, whether Revenue can be asked to recover tax dues from the third party or wait till amount has been recovered from contractors?

Indirect tax assessments will not be reopened for mere increase in Sales

December 9, 2016 3244 Views 1 comment Print

An apprehension has been raised that increased turnover on account of use of digital means of payment may lead to demands for earlier period. It is hereby clarified that in indirect taxes, past assessments will not be reopened for this reason alone.

Upto Rs. 2000 Payment no Service tax on Debit/ Credit card merchant discount

December 8, 2016 20095 Views 7 comments Print

Government waives service tax charged while making payments through credit card, debit card, charge card or any other payment card; waiver limited to payments up to Rs. 2,000 in a single transaction

Recent Judgements on Arrest Under Service Tax

December 7, 2016 6157 Views 0 comment Print

Delhi High Court come down heavily on Revenue against high handedness in arresting tax payers or their employees without proper adjudication

Amendments in provisions related to ‘Online information & database access or retrieval services’

December 6, 2016 6466 Views 1 comment Print

The online information and database access or retrieval services were exempted under Reverse charge as per Place of provision rules i.e the services provided from outside India and received in India were non-taxable (Exempt) under service tax.

Service Tax Registration for B2C OIDAR Services & related Law

December 2, 2016 6829 Views 0 comment Print

Online information and database access or retrieval (OIDAR) services provided online electronically from outside the taxable territory and received in India by Government, local authority, governmental authority or an individual for purposes other than business/profession, is taxable from 1st December 2016. OIDAR-Notifications and Circulars CBEC Notification No. 48/2016-Service Tax dt. 09-11-2016 Seeks to amend Service […]

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