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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


Tax discharged by service recipient cannot again be demanded from service provider

July 26, 2023 939 Views 0 comment Print

Explore the CESTAT Delhi judgment on Aadarsh Sri Sai Manpower Solution vs Commissioner, addressing service tax liability discharge, penalties, and key legal insights.

Refund granted to DICGC as premium paid by bank considered as inclusive of tax

July 26, 2023 429 Views 0 comment Print

CESTAT Mumbai allowed the refund claim filed by Deposit Insurance and Credit Guarantee Corporations (DICGC) by considering premium amount paid by bank as inclusive of tax.

Excess Baggage Charges Taxable as Air passenger transport: CESTAT Delhi

July 25, 2023 570 Views 0 comment Print

CESTAT Delhi held that the collection of excess baggage charges would be leviable to service tax under the category of transport of passengers by air and not under transportation of cargo by air.

Modular Employment Scheme: Outside Ambit of Service Tax

July 25, 2023 258 Views 0 comment Print

CESTAT Chandigarh held that the modular employment scheme is a vocational training programme and vocational training activity is outside the ambit of service tax, as exempted vide Notification No. 24/2004-ST dated 10.09.2004.

Service tax not leviable on income earned via buying and selling space on ships

July 24, 2023 867 Views 0 comment Print

CESTAT Delhi held that buying and selling space on ships does not amount to rendering a service and any profit or income earned through such transactions would not be leviable to service tax.

Cenvat Credit availed based on duty paying documents cannot be denied

July 23, 2023 555 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 2613 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 786 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 408 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 579 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.

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