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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


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 648 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 1125 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 1248 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 1023 Views 0 comment Print

No Service Tax on Advance Club Membership Fees: CESTAT Ruling

Service Tax : Learn about a CESTAT ruling regarding service tax on advance membership fees collected by clubs. Analysis and implications include...

November 2, 2023 966 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 1014 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 72516 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 2667 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 1737 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 1638 Views 0 comment Print


Latest Judiciary


No Service Tax on Quality Assurance Charges for testing rifles: CESTAT Chennai

Service Tax : Amounts collected towards quality assurance charges for testing the rifles are fees prescribed for conducting the quality checks a...

July 14, 2024 231 Views 0 comment Print

Mere Use of term ‘Fraud’ or ‘Willful Mis-statement’ doesn’t Justify Penalties

Service Tax : Calcutta High Court in Paritosh Ghosh Construction Pvt. Ltd. held that Mere use of the terms fraud and willful mis-statement does ...

July 10, 2024 702 Views 0 comment Print

CESTAT allows adjustment of excess paid Service Tax against subsequent liabilities

Service Tax : Read the detailed analysis of Gulmohar Park Mall Pvt Ltd Vs Commissioner of Central Excise And Service Tax (CESTAT Ahmedabad) wher...

July 10, 2024 606 Views 0 comment Print

Cenvat Credit can’t be denied for non-Mentioning of Service Tax Registration in Invoice

Service Tax : Read the detailed analysis of Sai Consulting Engineers Pvt Ltd Vs C.C.-Ahmedabad (CESTAT Ahmedabad) where CESTAT rules on procedur...

July 10, 2024 129 Views 0 comment Print

Service tax not payable on TDS paid on behalf of foreign service provider

Service Tax : Explore the detailed analysis of Indian Additives Ltd vs Commissioner of GST & Central Excise. CESTAT Chennai rules no service tax...

July 10, 2024 165 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 1614 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 549 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 477 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 495 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 1257 Views 0 comment Print


Service Tax: No Section 78 Penalty without Misrepresentation or Suppression of Facts

September 30, 2023 1176 Views 0 comment Print

In Scaria Thomas & Co vs. Commissioner of Central Excise & ST (CESTAT Ahmedabad) case, learn about the absence of penalty under Section 78 in service tax due to no misrepresentation.

CESTAT Orders Reconsideration on Merits as Commissioner (Appeals) Incorrectly Rejected Appeal

September 29, 2023 327 Views 0 comment Print

In Gidderbaha vs. Commissioner of CGST & Central Excise Ludhiana case, CESTAT orders reconsideration on merits due to improper rejection based on pre-deposit compliance.

PCA not liable to pay service tax under the heading “Club or Association Service”

September 29, 2023 357 Views 0 comment Print

In absence of evidence and PCA’s registration under Society Registration Act, tribunal found that PCA was not liable to pay service tax under Club or Association Service.

No Service Tax Under BAS on Compression of Natural Gas Classified as Manufacturing

September 29, 2023 264 Views 0 comment Print

Discover CESTAT Ahmedabad’s ruling on service tax for compression of natural gas as manufacturing activity. Learn about the case and its implications.

Issue requiring detailed analysis cannot be decided by rectifying original order

September 29, 2023 2829 Views 0 comment Print

Rectification of order was not made only on apparent error but issue in rectification of order was mixed question of law and fact that on which date service tax is leviable even Cenvat credit issue also involve a detailed scrutiny.

Contract involving both service and transfer of property in goods is classifiable under works contract

September 29, 2023 456 Views 0 comment Print

CESTAT Chennai held that nature of service involving both service as well as transfer of property in goods/material is classifiable under ‘works contract. Hence re-classifying the same under erection, commission and installation is unsustainable in law.

Demand based on computer printouts unsustainable if not satisfies conditions u/s. 36B of Central Excise Act

September 29, 2023 342 Views 0 comment Print

CESTAT Ahmedabad held that as investigating officers failed to comply with conditions of section 36B of the Central Excise Act with respect to obtaining certificate prior to relying upon the computer printout. Hence, demand set aside as based on unauthenticated data.

Provision of telecommunication and ancillary support service on its own doesn’t qualify as intermediary service

September 29, 2023 297 Views 0 comment Print

Delhi High Court held that telecommunication-company, providing telecommunication and ancillary support services to company based in Singapore on its own cannot be qualified as ‘intermediary service’ as they have entered into separate contracts with service providers in India.

No Service Tax on Manufacturing through Job-Work under ‘Management, Maintenance, or Repair Services

September 29, 2023 642 Views 0 comment Print

Read the full text of the CESTAT Ahmedabad order in Gujarat Insecticides Ltd vs. C.C.E. & S.T. where no service tax was imposed on manufacturing through job-work.

Differential demand of service tax under composite works contract unsustainable as VAT paid on goods component

September 28, 2023 642 Views 0 comment Print

CESTAT Chennai held that where the value has already been split as per the state law and VAT has been paid on the goods component of the composite works contract, no service tax can be levied on such component again taking recourse to Rule 2A(ii) of Service Tax (Determination of Value) Rules, 2006.

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