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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


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 837 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 870 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 864 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 735 Views 0 comment Print

Tax Issues in Business Reorganization: Analysis & Insights

Service Tax : Discover tax challenges in business reorganization, income tax analysis, case rulings, and expert insights on navigating complex i...

September 20, 2023 1194 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 957 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 71280 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 2628 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 1683 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 1569 Views 0 comment Print


Latest Notifications


Notification No. 01/2023-Service Tax, Dated: 02.03.2023

Service Tax : Appointment of Additional Assistant Director as Central Excise Officer of the rank of Superintendent – Notification No. 01/2...

March 2, 2023 1368 Views 0 comment Print

Notification No. 01/2022-Service Tax, Dated: 16.12.2022 – Tax on Light Dues

Service Tax : According to a practice that was generally prevalent, there was non-levy of service tax, on light-dues collected by the Directorat...

December 16, 2022 1638 Views 0 comment Print

No service tax on training under Deen Dayal Upadhyaya Grameen Kaushalya Yojana

Service Tax : Central Government hereby directs that service tax  on the services provided by training providers (project implementation agenci...

March 6, 2019 3711 Views 0 comment Print

Tax on services by way of granting of right of way by local authorities

Service Tax : Exempting payment of Service Tax on services by way of granting of right of way by local authorities for period commencing from th...

November 30, 2018 4569 Views 0 comment Print

Service Tax Return for April to June 2017 to be filed by 15.08.2017

Service Tax : Service tax return for the period April 2017 to June 2017 is to be filed on or before 15thof August 2017 and revised service tax r...

June 22, 2017 69042 Views 7 comments Print


Service Tax on All Services A Reality Now

July 3, 2012 3941 Views 0 comment Print

The consumption of services in India has become costlier w.e.f. 1.7.2012. The services which were hitherto not taxable at all are into tax net now. Those which were taxed earlier have a larger scope or are taxed with lesser exemptions. The valuation norms have been made tougher so that Service Tax is levied on gross value of service which will include even non monetary consideration.

Tax can not be claimed from both service provider & recipient

July 3, 2012 4238 Views 0 comment Print

Bench held that When the transporter is same and recipient is respondent and there is no contradiction that tax was collected from the transporter, double taxation on the same transaction is inconceivable under the present provisions of Finance Act, 1994.

Rail Transportation of Passengers & Goods Exempt from Service Tax for 3 Months

July 3, 2012 946 Views 0 comment Print

The Ministry of Finance has issued Notification No. 43/2012-St, dated 2-7-2012 which states that the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby exempts the two kinds of services provided by Indian Railways namely Service of transportation of passengers (with or without accompanied belongings) in 1st class or in Air Conditioned Coach and services by way of transportation of goods, from the whole of service tax leviable thereon under section 66-B of the Finance Act 1994. The exemption would be effective upto 30th September 2012.

Service Tax (Second Amendment) Rules, 2012 – Corrigendum

July 2, 2012 2698 Views 0 comment Print

Notification [F. No. 334/01/2012- TRU], dated 2-7-2012 – In the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 36/2012-Service Tax, dated the 20th June, 2012 published in the Gazette of India, Extraordinary, Part II, section 3, sub-section (i) vide number G.S.R. 478 (E), dated the 20th June 2012, in rule 6A, in sub-rule (1), in clause (f),-

Service tax exemption to Railways till 30.09.2012

July 2, 2012 5748 Views 0 comment Print

Notification No. 43/2012-St Govt. exempts the taxable services of the description mentioned in the Table below, provided by the Indian Railways from the whole of service tax leviable thereon under section 66B of the said Act, with effect from the date of publication of this notification in the Official Gazette, upto and including the 30th day of September, 2012.

Service tax on import of services applicable only from 18.4.2006

July 2, 2012 4403 Views 0 comment Print

In view of Hon’ble Supreme Court judgments in various cases the service tax liability on any taxable service provided by a non resident or a person located outside India, to a recipient in India, would arise w.e.f. 18.4.2006, i.e., the date of enactment of section 66A of the Finance Act, 1994. The Board has accepted this position. Accordingly, the instruction F No. 275/7/2010- CX8A, dated 30.6.2010 stands rescinded.

Where to verify as to whether cost of service was included in assessable value of manufactured castings/patterns, matter was remanded

July 1, 2012 300 Views 0 comment Print

Appellants made a request before the adjudicating authority for an opportunity to produce evidence to show that the cost of design and drawing are included in the assessable value of patterns/castings and appropriate duty is paid. This contention has not been taken into consideration by the adjudicating authority. In view of the above, the impugned orders are set aside and the matter is remanded to the adjudicating authority to decide the matter afresh upon showing the proof of deposit of the amount so directed and after giving adequate opportunity of hearing to the appellants.

Most services to come under tax net from today

July 1, 2012 2977 Views 0 comment Print

All services except those which are in the negative list will become expensive from today 01.07.2012 with the implementation of the new service tax regime. With the exception of 38 services, which figure in the negative list, all other activities would attract 12% tax. The government had earlier decided to implement the negative list from July 1.

Person reimbursing the freight not liable to pay Service Tax

June 30, 2012 1337 Views 0 comment Print

Entire demand on the freight element is based on Rule 2(1)(d)(v) of the Service Tax Rules, 1994. Sub-clause (v) was inserted in Rule 2(1)(d) only on 3.12.2004 and the same cast Service Tax liability on the person paying the freight. Prima facie, the appellant did not pay the freight and therefore there is no tax liability on their part.

Service Tax Payable on Reimbursement of ‘Integral and inseparable’ expenses

June 30, 2012 2903 Views 0 comment Print

Expenses incurred to provide taxable services shall be part of assessable value if such expenses are inseparable and are integrally connected with the performance of the taxable services. Such expenses shall necessarily form part of the assessable value. Therefore, the assessee was not entitled to any relief on account of expenses not disputed, for inclusion while determining assessable value.

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