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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 1680 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 1410 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 1866 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 1137 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 1425 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 1161 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 73755 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 2787 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 1836 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 1755 Views 0 comment Print


Latest Judiciary


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 129 Views 0 comment Print

Service Tax Appeal cannot be rejected for Pre-Deposit using DRC-03

Service Tax : CESTAT Allahabad remands appeal in Krishna Road Carrier case, ruling that pre-deposit via DRC-03 before 28.10.22 is valid under ne...

March 21, 2025 1371 Views 0 comment Print

Service tax on overseas advisory services: Tata Asset Management Wins Appeal

Service Tax : Tata Asset Management Ltd wins appeal against CGST demand for service tax on overseas advisory services. Tribunal affirms export s...

March 19, 2025 246 Views 0 comment Print

SCN Proposals Must Align with Law, Not External Sources: CESTAT Mumbai

Service Tax : CESTAT Mumbai sets aside tax demand against Shipping Corporation of India, questioning the legal basis of the show cause notice an...

March 19, 2025 264 Views 0 comment Print

SC Clarification on Interpretational Issue Doesn’t Warrant Extended Limitation

Service Tax : CESTAT Chandigarh rules that Supreme Court clarifications do not justify invoking the extended limitation period in service tax di...

March 17, 2025 792 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 1743 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 639 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 540 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 570 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 1476 Views 0 comment Print


Service Tax Exempt for Admission/Enrollment Fees from Prospective Club Members

November 3, 2023 636 Views 0 comment Print

CESTAT Bangalore held that admission/ enrolment fee collected from prospective members of the club cannot be subjected to levy of service tax under the category of ‘Club or Membership Association Services’.  Accordingly, demand of service tax set aside.

Services rendered Abroad to Company situated outside India Qualify as Export of Services

November 3, 2023 780 Views 0 comment Print

Services rendered by the respondents to M/s SB Plc, UK constitute export of service as the services were utilized by a company situated outside India and used outside India and the principal was located outside India with whom there was contract of service and such principal had paid for such services to the respondent in convertible foreign exchange.

TDS from Own Account not excludible from Gross Taxable Value

November 3, 2023 546 Views 0 comment Print

CESTAT Bangalore held that TDS amount paid to the Government by the appellant from his own account not to be included in the gross taxable value. Accordingly, service tax not leviable on the same.

Notification 41/2012-ST Covers Refund of Swachh Bharat & Krishi Kalyan Cess

November 2, 2023 894 Views 0 comment Print

CESTAT Kolkata held that notification no. 41/2012-ST grants refund of service tax paid on the taxable services used for export of goods. The said refund includes refund of Swachh Bharat Cess (SBC) and Krishi Kalyan Cess (KKC) too.

No Service Tax on Advance Club Membership Fees: CESTAT Ruling

November 2, 2023 1425 Views 0 comment Print

Learn about a CESTAT ruling regarding service tax on advance membership fees collected by clubs. Analysis and implications included.

Service of order by Speed Post cannot be deemed to be served in absence of proof of delivery: Section 37C of Central Excise Act-1944

November 2, 2023 7191 Views 0 comment Print

Shri Surya Prakash Gaur Vs Commissioner, Central Excise (CESTAT Delhi)- Service of order by Speed Post cannot be deemed to be served in absence of proof of delivery – Section 37C of Central Excise Act-1944

Interest not payable if sufficient cenvat credit lying in cenvat credit account

November 2, 2023 732 Views 0 comment Print

n the Vodafone Essar East Limited Vs Commissioner of CGST & CX (CESTAT Kolkata) case, interest is not payable if sufficient cenvat credit lies in the account. This article delves into the case and analyzes the legal perspective.

CESTAT Quashes Penalty on CA under Central Excise Rule 26 for Proper Certificate

November 1, 2023 258 Views 0 comment Print

CESTAT Kolkata sets aside a penalty of Rs.50,000 imposed on a Chartered Accountant (CA) under Rule 26 of the Central Excise Rules, 2002, due to proper issuance of a certificate.

Compliance with Service Tax Rules Establishes Service Export in Absence of Intermediary Role

November 1, 2023 699 Views 0 comment Print

Thyssenkrupp System Engineering India Pvt. Ltd. triumphs in CESTAT Mumbai, successfully challenging service tax demand. Key details of the case explained.

One-Time Premium/Salami for Property Interest Transfer Not Subject to Service Tax

November 1, 2023 2934 Views 0 comment Print

CESTAT Kolkata held that one time payment, in the form of Premium or Salami for transfer of interest in the property cannot be equated as rent and hence the same is not exigible to the service tax. Accordingly, demand of service tax set aside.

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