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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 816 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 537 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 624 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 1617 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 1035 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 1467 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 75702 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 3114 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 2220 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 2169 Views 0 comment Print


Latest Judiciary


Extended Limitation Can’t Be Invoked for Bona Fide Service Tax Dispute: Chhattisgarh HC

Service Tax : Chhattisgarh HC upheld CESTATs order restricting service tax demand to the normal period under Section 73(1), finding the dispute ...

July 19, 2026 12 Views 0 comment Print

No Service Tax on Meeting Fees to Whole-Time Directors: CESTAT Delhi

Service Tax : CESTAT Delhi allowed the appeal and held that meeting fees paid to whole-time directors are not liable to service tax under the Re...

July 19, 2026 36 Views 0 comment Print

Proportionate CENVAT Credit Reversal Required for Own Investment Activity: CESTAT Delhi

Service Tax : CESTAT Delhi upheld reversal of proportionate CENVAT credit on common input services used for taxable services and investment in s...

July 19, 2026 54 Views 0 comment Print

Service Tax Revenue Appeals Below ₹60 Lakh Monetary Limit Dismissed: CESTAT Mumbai

Service Tax : CESTAT Mumbai dismissed Revenue's service tax appeals as the disputed amounts in each appeal were below the ₹60 lakh monetary li...

July 19, 2026 57 Views 0 comment Print

CENVAT Credit refund Allowed on Investment Advisory Service Export: CESTAT Mumbai

Service Tax : CESTAT Mumbai restored refund of unutilized CENVAT credit, holding investment advisory services provided to an overseas entity qua...

July 19, 2026 51 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 2040 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 975 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 843 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 897 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 2238 Views 0 comment Print


Download Free E-book on Service Tax updated till 14.01.2014

January 15, 2014 112548 Views 0 comment Print

Please find attached 8th Edition of the pdf book on Service Tax (incorporating changes upto 14th January 2014) . The book contains: – Amended legal provisions aongwith recent judicial precedences – Forewords by Shri V K Garg (Ex-Joint Secretary, TRU)

Service recipient is liable to pay Service Tax under Reverse Charge Mechanism

January 14, 2014 37936 Views 0 comment Print

Notification No. 15/2012 covers following kind of services under reverse charge along with the percentage of tax liability payable by service provider and service receiver respectively. We have divided the services covered by the Notification under five categories for ease of reference.

Clarifications with regard to levy of service tax on services provided by RWA to its own members

January 14, 2014 2583 Views 0 comment Print

Service tax on ‘club or association service’ which covers RWA, was introduced with effect from June 16, 2005 vide Section 65(105)(zzze) read with section 65(25a) [(25a) was later renumbered as (25aa)] of the Finance Act, 1994.

Specified Description of Services (Bundled Services)

January 12, 2014 7439 Views 3 comments Print

Literally, ‘bundle’ means a collection of things, or a quantity of material, tied or wrapped together; tie up or roll up a number of things together as though into a parcel. The word ‘bundle’ has been used for the first time in the Service Tax and it has been interchangeably used with the expression ‘specified descriptions of services’. What is meant by specified descriptions of services has not been defined or explained in the Act.

Regarding Exemption to Services by way of sponsorship of sporting events organised

January 10, 2014 9378 Views 0 comment Print

section 93 of the Finance Act, 1994 (32 of 1994), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby makes the following further amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No.25/2012-Service Tax, dated the 20th June, 2012, published in the Gazette of India

Levy of Service Tax on services provided by Resident Welfare Association (RWA)

January 10, 2014 14037 Views 6 comments Print

Notification No. 25/2012- ST dated 20.06.2012 clause no. 28(c ) provides for exemption to service by a RWA to its own members by way of reimbursement of charges or share of contribution up to five thousand rupees per month per member for sourcing of goods or services from a third person for the common use […]

VCES Scheme Successful? Seems to be be

January 7, 2014 3534 Views 0 comment Print

CA Sandeep Kanoi As per the Government Officials they have collected nearly 5500 Crores till 29.12.2013 under the Voluntary Compliance Encouragement Scheme 2013 and it is  said by some official that final figure for VCES is in excess of Rs. 8000 Crore . As per CBEC Results Framework Document (RFD) for  2013-2014 the combined total […]

40000 VCES Application till 29.12.2013, No extension likely

December 31, 2013 3933 Views 0 comment Print

There has been an overwhelming response to the VCES . In the last four days, we have received over 16,000 applications involving Rs. 1500 crores of service tax dues. Upto 29-12-2013 we have received over 40,000 declarations involving over Rs 5500 crores.

Service Tax V/S Bollywood: An Insight into Advent of Taxability on Bollywood

December 31, 2013 4719 Views 0 comment Print

Adv. Neerav Mainkar Bollywood celebrities today are always in the fear of tax raids!. Ninety per cent of celebrities do not pay Service Tax because they don’t know they are liable to pay. There is a lack in educating Bollywood.They are in need of guidance, especially now, when they are the target of frequent raids.

Service Tax Offices Open on 28.12.2013 & 29.12.2013

December 28, 2013 1767 Views 0 comment Print

December 27,2013 In terms of Section 107(1) of the Finance Act, 2013, the last date for filing declaration under Voluntary Compliance Encouragement Scheme is on or before 31.12.2013. In order to enable trade & industry to file declarations well in time before 31.12.2013, and also to avoid last minute rush, all the offices handling Service […]

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