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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 957 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 978 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 912 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 795 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 1326 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 981 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 71706 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 2640 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 1713 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 1599 Views 0 comment Print


Latest Judiciary


CESTAT Delhi Flags Judicial Indiscipline by lower authorities, Refers Case to CBIC

Service Tax : Explore the implications of the recent CESTAT Delhi ruling in South Eastern Coalfields Ltd. vs Commissioner of Central Excise case...

May 4, 2024 66 Views 0 comment Print

Service tax liability of entity engaged in mineral extraction: CESTAT Delhi Ruling

Service Tax : Explore the CESTAT Delhi order in the case of Shrawan Kumar Pathak vs Commissioner of Central Excise & Central GST, concerning ser...

May 3, 2024 87 Views 0 comment Print

Free services offered during warranty periods not liable to service tax

Service Tax : The CESTAT Mumbai allows the appeal in the case of Reliable Automotive Private Limited versus Commissioner of CGST & Central Excis...

April 30, 2024 873 Views 0 comment Print

Non-Fulfillment of Stipulated Event – No Service Tax Payable

Service Tax : The appellant, in a recent case involving the supply of crude oil/gas to ONGC, failed to meet the stipulated event for service com...

April 30, 2024 288 Views 0 comment Print

No Service Tax on Reimbursable Amounts collected by BookMyShow from Card Companies

Service Tax : CESTAT Mumbai's order exempts Bigtree Entertainment Pvt. Ltd. from service tax, citing no consideration from card companies for on...

April 25, 2024 222 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 1509 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 486 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 438 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 444 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 1083 Views 0 comment Print


Cenvat Credit availed based on duty paying documents cannot be denied

July 23, 2023 540 Views 0 comment Print

CESTAT Kolkata held that Cenvat Credit availed on the strength of duty paying documents cannot be denied alleging that invoices issued by manufacturer were not genuine.

Section 66D(P)(i)(A) of Finance Act exempts service of goods transportation by person other than GTA

July 23, 2023 2505 Views 0 comment Print

CESTAT Ahmedabad held that services of transportation of goods by a person other than GTA are clearly exempt under Section 66D (P)(i)(A) of the Finance Act, 1994.

Karnataka HC directs Unfreezing of Bank Account in Service Tax Dispute on furnishing of Security

July 23, 2023 723 Views 0 comment Print

The Karnataka High Court instructs to defreeze the bank account of Guard India Secure Services Pvt Ltd after they provide security amidst a service tax dispute with the Union of India.

No service tax on services rendered to NHAI being not a business auxiliary service

July 22, 2023 402 Views 0 comment Print

CESTAT set aside demand of service tax on amount received from NHAI on the ground that same is taxable under Business Auxiliary Service (BAS) and held that assessee was not rendering BAS services as alleged.

Obligations and responsibilities discharged by co-venturer is not subjected to service tax

July 22, 2023 552 Views 0 comment Print

Held that as a party to the joint-venture, obligations and responsibilities discharged by co-venturer cannot be brought under service tax levy. Accordingly, demand of service tax set aside.

CESTAT Quashes Service Tax Demand on foreign Bank Charges

July 22, 2023 828 Views 0 comment Print

CESTAT Chennai resolves an issue related to the imposition of service tax on bank charges deducted by foreign banks, setting a precedent that upholds the rights of exporters in India.

Once service tax levied under ‘Commercial Construction Service’, it cannot be re-demanded under ‘Works Contract Service’

July 21, 2023 276 Views 0 comment Print

The CESTAT quashes penalty against SAB Industries Limited, ruling that service tax cannot be levied under ‘Works Contract Service’ once demanded under ‘Commercial Construction Service’.

Refund claim u/s 11B filed beyond one year from relevant date is not maintainable

July 20, 2023 825 Views 0 comment Print

CESTAT Mumbai held that refund claim under section 11B filed beyond the period of one year from the relevant date is not maintainable. Here, relevant date was date on which appellant has voluntarily paid the short payment of service tax.

Imposition of service tax on composite works contract prior to 1st July 2007 is untenable

July 19, 2023 726 Views 0 comment Print

CESTAT Delhi held that imposition of service tax on composite works contract prior to 1st July 2007 i.e. prior to introduction of works contract service is unjustified and untenable in law.

Order confirming demand under ‘Cargo Handling Service’ which was not proposed in notice is unsustainable

July 19, 2023 462 Views 0 comment Print

CESTAT Kolkata held that there was no proposal to demand service tax under ‘Cargo Handling Service’ in the Notice, however, in the impugned order the adjudicating authority classified the services under ‘Cargo Handling Service’. Hence, adjudicating authority has travelled beyond the scope of the Notice, which is legally not sustainable.

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