Follow Us:

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 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


Legal Services under the Service Tax Regime

September 14, 2025 1443 Views 0 comment Print

Under India’s earlier service tax regime, legal services initially enjoyed complete exemption from taxation. This position changed with the enactment of the Finance (No. 2) Act, 2009, which brought legal consultancy services within the ambit of service tax by inserting a provision under Section 65(105) of the Finance Act, 1994.

CESTAT Delhi Allows Refund Claim, Rejecting Classification-Based Objection

September 11, 2025 462 Views 0 comment Print

CESTAT Delhi held rejection of refund that too on the bais of raising the issue of classification is against the principles of judicial protocol. The order is accordingly, set aside and appeal is allowed.

CESTAT Allows Cross-Utilisation of Cenvat Credit Between ER-1 & ST-3 Returns

September 8, 2025 645 Views 0 comment Print

CESTAT Hyderabad ruled that a company can transfer and utilize CENVAT credit between its Central Excise and service tax accounts, citing judicial precedent from the Gujarat High Court.

Jharkhand HC Quashes Rs. 9 Cr Service Tax Penalty for Natural Justice Violation

September 7, 2025 435 Views 0 comment Print

Jharkhand High Court quashes Rs. 9.01 Cr CGST penalty; ex-parte order violated natural justice and service tax exemption applied.

Advertising Agency Not Liable for Service Tax on Facilitation of Broadcasting Services

September 7, 2025 444 Views 0 comment Print

The CESTAT Ahmedabad has set aside a service tax demand against Triton Communication, ruling that the company was a mediator, not a service provider.

Gauhati HC Sets Aside Service Tax Demand of ₹16.37 Lakh for Lack of Proper Notice

September 6, 2025 312 Views 0 comment Print

Gauhati High Court has set aside a service tax demand, ruling that tax authority failed to prove it served show-cause notice to petitioner, and has remanded case back for a new hearing.

Excess Service Tax Can Be Adjusted Beyond Immediate Month/Quarter under Rule 6(4A)

September 6, 2025 570 Views 0 comment Print

CESTAT Kolkata has ruled that excess service tax can be adjusted beyond the immediate succeeding month or quarter, allowing BSNL to claim a refund of over ₹11 lakh.

Service Tax: SSI Limit to Be Calculated on Abated Value of Restaurant Services

September 6, 2025 576 Views 0 comment Print

CESTAT rules that the 60% abatement on restaurant services must be excluded when calculating the small-scale industry exemption limit, reversing a tax demand.

Orissa HC Sets Aside Service Tax Order, Allows Petitioner to Present Exemption Claim

September 5, 2025 282 Views 0 comment Print

Orissa High Court has quashed an ex parte service tax demand, ruling that tax authority’s failure to consider petitioner’s arguments constituted a denial of a fair hearing.

Demurrage Not Taxable as Declared Service: CESTAT Mumbai

September 5, 2025 693 Views 0 comment Print

The CESTAT Mumbai ruled that demurrage charged by a shipping company is not a separate taxable service but is linked to the exempt service of goods transportation.

Search Post by Date
May 2026
M T W T F S S
 123
45678910
11121314151617
18192021222324
25262728293031