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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


Madras HC Rules No Service Tax on CIF Ocean Freight

August 10, 2025 783 Views 0 comment Print

Madras High Court holds importers and steamer agents not liable for service tax on CIF ocean freight, quashes show cause notices for 2017 period.

Calcutta HC Upholds Ex Parte Service Tax Tax Order Due to Alternate Remedy

August 8, 2025 399 Views 0 comment Print

Calcutta High Court dismisses writ against ex parte service tax order, noting petitioner’s non-appearance and availability of an alternate remedy despite COVID-19 period.

SC Clarifies Export of Services: Beneficiary Location in India Irrelevant if Contractual Recipient Is Abroad

August 7, 2025 1971 Views 0 comment Print

The Supreme Court rules that services provided to foreign entities, with payment in foreign currency, qualify as exports and are not liable for service tax.

Bombay HC Quashes Service Tax on Ocean Freight for Importers

August 6, 2025 585 Views 0 comment Print

Bombay High Court strikes down service tax and IGST on ocean freight for CIF imports, citing unconstitutionality and lack of legal authority for a reverse charge mechanism.

Kerala HC Quashes Service Tax Demand Citing IBC Resolution Plan Approval

August 6, 2025 396 Views 0 comment Print

Kerala High Court quashes tax notice against company after NCLT approved resolution plan, citing IBC’s ‘clean slate’ principle.

State Cricket Association rendering services to its members not leviable to service tax

August 6, 2025 363 Views 0 comment Print

CESTAT Bangalore held that State Cricket Association rendering services to their members cannot be leviable to service under ‘Club or Association Services’. Accordingly, demand confirmed on this count is set aside.

Ocean freight not liable to Service Tax on reverse charge basis

August 3, 2025 1479 Views 0 comment Print

CESTAT Delhi ruled that ocean freight for imported goods is not liable for service tax, citing a Gujarat High Court decision that the tax is extraterritorial.

Unreported Cenvat Credit doesn’t lapse due to non-reporting in return: CESTAT Mumbai

August 2, 2025 840 Views 0 comment Print

CESTAT Mumbai held that unreported cenvat credit doesn’t lapse merely the same is not shown in ST-3 return. Thus, denomination as anything other than procedural lapse in not reporting the existence of such credit, the impugned order cannot survive.

Service tax exemption available to stem cell banking services: Supreme Court

July 30, 2025 507 Views 0 comment Print

Supreme Court held that partners of the partnership firm can be prosecuted individually under section 138 of the Negotiable Instruments Act, 1881 [NI Act] without the partnership firm being arraigned as an accused. Accordingly, order of high court set aside.

CESTAT Ahmedabad Allows Refund of Ocean Freight Service Tax Paid

July 30, 2025 1086 Views 0 comment Print

CESTAT Ahmedabad rules Synergy Seaports eligible for a Rs 1.85 Cr refund, citing Supreme Court’s ultra vires judgment and CGST Act’s Section 142(3) on time limits.

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