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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


Takeaway Food Exempt from Service Tax: CESTAT Allahabad

May 14, 2025 3630 Views 0 comment Print

CESTAT Allahabad rules service tax not applicable to restaurant takeaway food, affirming it as a sale of goods based on judicial precedents. 

Taxing Entire Income Under Single Service Without Disaggregation Lacks Wherewithal

May 14, 2025 366 Views 0 comment Print

CESTAT Mumbai held that taxing entirety of income as consideration under ‘management, maintenance or repair service’ without disaggregating consideration among several activities is lack of wherewithal. Accordingly, order set aside and matter remanded back.

Extended Period Justified for Non-Disclosure in ST-3 & Non-Furnishing of Tax Information

May 12, 2025 699 Views 0 comment Print

Patna High Court held that extended period of limitation of five years under proviso to Sub-Section (1) of Section 73 of the Finance Act, 1994 in as much as transactions were not disclosed in ST-3 and relevant information were not provided to taxing authority.

CESTAT Denies Cash Refund for Post-GST Service Tax

May 11, 2025 801 Views 0 comment Print

CESTAT Hyderabad rules Section 142(3) CGST Act doesn’t grant cash refund for service tax paid post-GST if not eligible under prior laws.

CESTAT allows Cash Refund for CENVAT Credit Post-GST  

May 10, 2025 1050 Views 0 comment Print

CESTAT Chennai rules CENVAT credit re-credited before GST, but not usable after, must be granted as cash refund, citing impracticality and CGST Act.

Activity of investment in mutual funds cannot be classified as exempted service hence rule 6 of CCR not applicable

May 9, 2025 822 Views 0 comment Print

CESTAT Hyderabad held that the activity of investment in mutual fund does not involve the presence of a service rendered by a service provider towards a recipient of service for some consideration.

No Simultaneous Service Tax Penalties Under Sections 76 & 78: Gujarat HC

May 7, 2025 1014 Views 0 comment Print

Gujarat High Court dismisses tax department appeal, rules simultaneous penalties under Sections 76 and 78 of Finance Act, 1994, not permissible.

Material Value from Separate Contracts Not Included in Works Contract Service Value Pre-July 7, 2009

May 7, 2025 942 Views 0 comment Print

CESTAT Ahmedabad rules material value from separate supply contracts not includible in works contract service value for period before July 7, 2009 amendment.

Exclude Appeal Duration Before Wrong Forum from Limitation Period: Allahabad HC

May 6, 2025 660 Views 0 comment Print

CESTAT Delhi rules that time spent pursuing an appeal before the wrong forum, based on official guidance, can be excluded from limitation.

No Service Tax Not on Media Incentives to Ad Agency: CESTAT Delhi

May 6, 2025 654 Views 0 comment Print

CESTAT Delhi rules incentives to advertising agency from media houses for targets are not taxable under Section 66E(e) as no obligation exists.

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