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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


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 654 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 1125 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 1248 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 1023 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 966 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 1014 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 72516 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 2667 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 1737 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 1638 Views 0 comment Print


Latest Judiciary


No Service Tax on Quality Assurance Charges for testing rifles: CESTAT Chennai

Service Tax : Amounts collected towards quality assurance charges for testing the rifles are fees prescribed for conducting the quality checks a...

July 14, 2024 231 Views 0 comment Print

Mere Use of term ‘Fraud’ or ‘Willful Mis-statement’ doesn’t Justify Penalties

Service Tax : Calcutta High Court in Paritosh Ghosh Construction Pvt. Ltd. held that Mere use of the terms fraud and willful mis-statement does ...

July 10, 2024 702 Views 0 comment Print

CESTAT allows adjustment of excess paid Service Tax against subsequent liabilities

Service Tax : Read the detailed analysis of Gulmohar Park Mall Pvt Ltd Vs Commissioner of Central Excise And Service Tax (CESTAT Ahmedabad) wher...

July 10, 2024 606 Views 0 comment Print

Cenvat Credit can’t be denied for non-Mentioning of Service Tax Registration in Invoice

Service Tax : Read the detailed analysis of Sai Consulting Engineers Pvt Ltd Vs C.C.-Ahmedabad (CESTAT Ahmedabad) where CESTAT rules on procedur...

July 10, 2024 129 Views 0 comment Print

Service tax not payable on TDS paid on behalf of foreign service provider

Service Tax : Explore the detailed analysis of Indian Additives Ltd vs Commissioner of GST & Central Excise. CESTAT Chennai rules no service tax...

July 10, 2024 165 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 1614 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 549 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 477 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 495 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 1257 Views 0 comment Print


No Service Tax on Ash Disposal Transportation: CESTAT Chandigarh

August 10, 2023 462 Views 0 comment Print

CESTAT Chandigarh ruling in M/s Kumar Builders v. Commissioner of Central Excise & Service Tax clarifies that transporting and disposing of ash is not equivalent to cleaning services. Details and analysis.

Activity of carrying out exams for university not covered under ‘management or business service’

August 10, 2023 369 Views 0 comment Print

Commissioner of Central Tax Vs MeritTrac Services Private Limited (CESTAT Bangalore) CESTAT Bangalore held that activity of carrying out the exams for university cannot be construed as rendering of ‘Management or Business Service’ to the universities without the assessee’s involvement in the execution of the conduct of the examination. Facts- The respondent are engaged in […]

Sale of tickets for cricket tournament not an exempted service hence no CENVAT reversal u/r 6(3)

August 10, 2023 1200 Views 0 comment Print

CESTAT Chennai held that sale of ticket for cricket tournament cannot be considered as an exempted service and therefore no Service Tax is required to be reversed in terms of Rule 6(3) (i) CENVAT Credit Rules, 2004.

Benefit under SVLDRS available as tax quantified and paid on or before 30.06.2019

August 10, 2023 360 Views 0 comment Print

Gujarat High Court held that benefit under Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 (SVLDRS) duly available as tax was quantified on or before 30.06.2019. In fact, tax liability was duly discharged by the petitioner and communicated to the department vide letter dated 21.05.2019.

Penalty not imposable as tax paid with interest before issuance of notice

August 10, 2023 2706 Views 0 comment Print

CESTAT Chandigarh held that imposition of penalty unjustified as tax paid along with interest before issuance of show cause notice.

CESTAT directs that service recipient is liable to include free supply materials in Gross value of works contract

August 9, 2023 747 Views 0 comment Print

The appellant at the outset submits that with effect from 01.06.2007, the new service namely Works Contract Service was made effective , classification of aforesaid service would undergone a change in case of long term contracts even though part of the service was classified under respective taxable service prior to 01.06.2007

CESTAT: Commissioner (A) Empowered to Remand Under Section 35A of Central Excise Act

August 9, 2023 2901 Views 0 comment Print

CESTAT Ahmedabad rules in favor of Adani Power, confirming Commissioner (Appeals) authority to remand matters to Adjudicating Authority under Section 35 A of Central Excise Act.

Classification of Construction Services under Works Contract: CESTAT Ruling

August 9, 2023 1854 Views 0 comment Print

CESTAT Ahmedabad ruled that construction of new buildings or civil structures as turnkey projects falls under Works Contract Service. Analysis of Kirti Infrastructures Ltd case.

Indian Bank liable for Service Tax on Bank Charges paid to Foreign Banks for Imports/Exports

August 9, 2023 846 Views 0 comment Print

Department contended that such services, even when provided by foreign banks, fall under the category of banking and financial services as per the Finance Act, 1994. Therefore, they claimed that the service tax should be imposed on the appellant as the recipient of these services.

CESTAT Remands Matter of Cenvat Credit on SS Pipes and Valves

August 9, 2023 513 Views 0 comment Print

Read the CESTAT Ahmedabad order on the determination of Cenvat Credit for SS Pipes, Valves, and more. The matter is remanded for reconsideration based on new judgments.

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