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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 975 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 1032 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 951 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 822 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 1386 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 993 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 71880 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 2649 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 1722 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 1611 Views 0 comment Print


Latest Judiciary


Extended period of limitation cannot be invoked solely on audit queries & objections

Service Tax : CESTAT held that Department could not solely rely on audit queries and objections to invoke extended period of limitation. It reit...

May 17, 2024 216 Views 0 comment Print

CESTAT Orders Remand for Fresh Fact Finding on Service Tax Classification Dispute

Service Tax : CESTAT Mumbai remands Michigan Engineers Pvt Ltd's case for re-adjudication, questioning service classification and subcontractor'...

May 17, 2024 72 Views 0 comment Print

Service Tax refund to SEZ unit cannot be denied for Registration condition breach

Service Tax : In Roop Telesonic Ultrasonix Limited vs Commissioner of Customs (CESTAT Ahmedabad), SEZ service tax refund upheld despite procedur...

May 16, 2024 222 Views 0 comment Print

Patna HC Grants Interim Stay in Service Tax Case: Order Passed After 1-Year Deadline

Service Tax : Patna High Court grants interim stay on service tax case due to violation of FA, 1994. Union asked for reasons behind delay. Await...

May 16, 2024 144 Views 0 comment Print

No Service Tax for Residential Complexes Developed for Co-op Society Members’ Personal Use

Service Tax : Service Tax demands for residential complexes were set aside when the units were developed for personal use by the members of co-o...

May 15, 2024 267 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 1536 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 492 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 447 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 456 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 1107 Views 0 comment Print


Penalty imposed without verifying Service Tax Payment documents – CESTAT directs reconsideration

August 5, 2023 411 Views 0 comment Print

Examining Nandji Mishra Vs Commissioner of Central Excise case on service tax non-payment penalties and the need for evidence verification.

Service Tax Inapplicable on Liquidated Damages

August 4, 2023 1035 Views 0 comment Print

Review and analysis of the CESTAT Delhi’s ruling in Steel Authority of India Ltd. Vs Principal Commissioner regarding tax on contractual penalties.

Essential Guide to Filing a Service Tax Appeal: Checklist & Best Practices

August 4, 2023 12936 Views 0 comment Print

Master the process of filing a service tax appeal with our comprehensive checklist and best practices. Make your tax appeal procedure seamless and efficient.

Delhi HC Rules in Favor of Blackberry India: Export of Taxable Services & Intermediary Status

August 4, 2023 654 Views 0 comment Print

The Delhi High Court ruled in favor of Blackberry India, stating that services, except those under Rule 3(1) of Export of Services Rules, qualify as export of taxable services. The court also found Blackberry India not to be an intermediary based on the agreement with Blackberry Singapore.

Service tax cannot be levied if demand raised under a wrong Head

August 1, 2023 825 Views 0 comment Print

In the case of Raj Inter Decor Pvt. Ltd. vs. Commissioner of Central Excise, CESTAT Chandigarh ruled that service tax cannot be levied for a composite contract under the wrong head.

Vehicle Sale’s Handling Charges Exempt from Service Tax if VAT Applied

August 1, 2023 915 Views 0 comment Print

CESTAT Ahmedabad rules no service tax leviable on VAT-subjected vehicle sales, in Jivan Jyot Motors Pvt Ltd Vs Commissioner of Central Excise & ST.

Service provided by foreign entities outside India not liable for service tax

August 1, 2023 627 Views 0 comment Print

Uncover Pakona Engineers’ victorious battle against the Commissioner of Central Excise. Service provided by foreign entities not liable for service tax.

SC upheld CESTAT analysis of definition of ‘Video Production Agency’ & Video-Tape Production

July 31, 2023 369 Views 0 comment Print

Supreme Court upholds CESTAT’s interpretation of ‘Video Production Agency’ and ‘Video-Tape Production’ definitions in service tax case. Read the full judgment here.

CESTAT set-aside penalty on Cable TV Operator for non-payment of service tax

July 31, 2023 486 Views 0 comment Print

Tribunal grants relief to small cable TV operator for Service Tax non-payment. M/s SIFY already paid tax. Appellant’s compliance efforts noted. Penalties set aside.

Effluent Transport Doesn’t Attract Service Tax Under GTA

July 31, 2023 714 Views 0 comment Print

Understand CESTAT’s decision in Panoli Enviro Technology Limited vs Commissioner of Central Excise & ST that effluent transportation doesn’t qualify as ‘goods’ under the Goods Transport Agency service, hence is not liable to Service Tax.

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