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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


Service Tax Amendment In Finance Act, 2025

Service Tax : Finance Act, 2025 exempts service tax on reinsurance under crop insurance schemes for 2011-2017. Refund claims must be filed withi...

April 2, 2025 378 Views 0 comment Print

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 1710 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 1419 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 1884 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 1155 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 1164 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 73824 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 2799 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 1842 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 1761 Views 0 comment Print


Latest Judiciary


Demand of service tax on sub-contractors confirmed: CESTAT Chennai

Service Tax : TDS is always deducted from the amount payable and it is not any other consideration. Therefore, the demand on this score cannot s...

April 8, 2025 138 Views 0 comment Print

Orissa HC Stays Order in Service Tax Delay Case

Service Tax : Orissa High Court reviews service tax case, Panchanan Birabara Jagdevray, focusing on statutory time limits and procedural delays....

April 7, 2025 105 Views 0 comment Print

SC Allows Fork Media’s Plea, Seeks Clarity on Cenvat Credit

Service Tax : Supreme Court allows Fork Media's exemption plea, seeks clarity on Cenvat Credit usage rejected earlier by High Court due to lack ...

April 4, 2025 123 Views 0 comment Print

CESTAT Mumbai Sets Aside Service Tax Demand, Orders Fresh Review of Works Contract Exemptions

Service Tax : CESTAT Mumbai sets aside CGST order against Mira Construction, remanding the case for fresh examination of service tax exemptions ...

April 4, 2025 234 Views 0 comment Print

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 144 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 1755 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 657 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 549 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 582 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 1518 Views 0 comment Print


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

September 29, 2023 411 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 459 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 390 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 3813 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 549 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 504 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 417 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 876 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 783 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.

Construction service provided under Jawaharlal Nehru National Urban Renewal Mission is exempt from service tax

September 26, 2023 597 Views 0 comment Print

CESTAT Ahmedabad held that construction service provided under Jawaharlal Nehru National Urban Renewal Mission (JnNURM) are exempted from the clutches of service tax. Accordingly, demand of service tax set aside.

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