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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 837 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 870 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 861 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 735 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 1194 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 957 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 71280 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 2628 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 1683 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 1569 Views 0 comment Print


Latest Notifications


Notification No. 01/2023-Service Tax, Dated: 02.03.2023

Service Tax : Appointment of Additional Assistant Director as Central Excise Officer of the rank of Superintendent – Notification No. 01/2...

March 2, 2023 1368 Views 0 comment Print

Notification No. 01/2022-Service Tax, Dated: 16.12.2022 – Tax on Light Dues

Service Tax : According to a practice that was generally prevalent, there was non-levy of service tax, on light-dues collected by the Directorat...

December 16, 2022 1638 Views 0 comment Print

No service tax on training under Deen Dayal Upadhyaya Grameen Kaushalya Yojana

Service Tax : Central Government hereby directs that service tax  on the services provided by training providers (project implementation agenci...

March 6, 2019 3711 Views 0 comment Print

Tax on services by way of granting of right of way by local authorities

Service Tax : Exempting payment of Service Tax on services by way of granting of right of way by local authorities for period commencing from th...

November 30, 2018 4569 Views 0 comment Print

Service Tax Return for April to June 2017 to be filed by 15.08.2017

Service Tax : Service tax return for the period April 2017 to June 2017 is to be filed on or before 15thof August 2017 and revised service tax r...

June 22, 2017 69042 Views 7 comments Print


Rollout of Point of Taxation rules likely to be pushed to next financial year

November 23, 2010 372 Views 0 comment Print

The Point of Taxation rules, which will allow tax authorities to link the payment of service tax to provision of service, raising of invoice or payment for service — whichever is the earliest — may not be introduced in this financial year. The financ

Constitutional Validity and retrospective levy of service tax on renting of immovable property upheld -Punjab and Haryana High Court

November 22, 2010 1140 Views 0 comment Print

Hon’ble Punjab & Haryana High Court in its decision dated 22 November 2010 on the issue of constitutional validity of the levy of service tax on renting of immovable property and the validity of the retrospective amendment to the definition of ‘renting of immovable property’ under Finance Act, 1994 ruled in favor of the Revenue.

Govt. Wins – Service tax on Renting Case – P&:H High Court Upholds Retrospective Validation from 01.6.2007

November 22, 2010 495 Views 0 comment Print

: It cannot be held that renting of property did not involve any service as service could only be in relation to property and not by renting of property. Renting of property for commercial purposes is certainly a service and has value for the service receiver. Even if it is held that transaction of transfer of right in immovable property did not involve value addition, the provision cannot be held to be void in absence of encroachment on List II.(Para 22) It is well settled that competent legislature can always clarify or validate a law retrospectively. It cannot be held to be harsh or arbitrary. Object of validating law is to rectify the defect in phraseology or lacuna and to effectuate and to carry out the object for which earlier law was enacted. (Para 23) we do not find any ground to set aside giving of retrospective effect to the amendment from

Paid service tax due as per regulations- SIS Live

November 18, 2010 360 Views 0 comment Print

UK-based SIS Live, which provided production facilities to official broadcaster Doordarshan during the Commonwealth Games, today rejected allegations of providing fake service tax numbers to agencies. In a statement released here, company COO Mark Ki

Service Tax on Towers and pre-fabricated buildings – Capital Goods or Inputs – CESTAT declined to follow its earlier orders and grant waiver of pre-deposit

November 18, 2010 183 Views 0 comment Print

Explore the judgment on whether the tower with antenna qualifies as capital goods. Adjudicating pre-deposit directives under Cenvat Credit Rules.

Stock Brokers to Pay service tax on turnover/exchange/ transaction/dematerialisation charges and regulator fees

November 17, 2010 3331 Views 0 comment Print

Stock brokers will now have to pay more service tax. The Central Board of Excise & Customs (CBEC) has clarified that turnover charges, exchange transaction charges, dematerialisation charges and regulator fees recovered by brokers from clients will b

Service Tax – Consulting Engineer’s Service – Pre-deposit of Rs. 14 lakhs ordered by Tribunal in an earlier case in a similar matter, still lying with department – Sufficient for grant of full waiver of pre-deposit and stay

November 11, 2010 213 Views 0 comment Print

On a careful consideration of the submissions, we find that the issue involved in this case is the very same which was remanded by this Bench vide Final Order No 612/2009 dated 6.5.2009 . We find that vide Stay Order No 1093/2006 dated 06.10.2006 , this Bench had directed the appellant to pre-deposit Rs 14,00,000/- which was duly complied with. Since this amount is still lying with the department, we consider this amount as enough deposit to hear and dispose off the appeal. Application for waiver of the pre-deposit of the balance amount is allowed and recovery thereof stayed till the disposal of the appeal.

CBEC issues show-cause notices to Citibank and Kingfisher Airlines on service tax payments

November 11, 2010 288 Views 0 comment Print

The Central Board of Excise and Customs (CBEC) has issued show-cause notices to Citibank NA and Kingfisher Airlines Ltd for not paying service tax related to their sponsorship of the Indian Premier League (IPL), according to two officials familiar wi

Allowability of Cenvat credit on ‘outdoor catering services’ provided in the factory for employees of the factory

November 6, 2010 1059 Views 1 comment Print

Bombay High Court held in above case that the assessee is entitled to avail Cenvat credit on outdoor ‘catering services’ provided in the factory for employees. Ratio of Maruti Suzuki judgment been applied in the case.

Supreme Court approves Service tax on leasing services

November 6, 2010 2769 Views 0 comment Print

The service tax in the present case is neither on the material nor on sale. It is on the activity of financing/funding of equipment/ asset within the meaning of the words “financial leasing services” in Section 65(12)(a)(i).- the appellant(s) had moved the High Court in the writ petition challenging the validity of Section 66 of the Finance Act, 1994 on the value of taxable services referred to in Section 65(105)(zm) read with Section 65(12)(a)(i) without exhausting the statutory remedy. The contracts entered into by the appellant(s) with its customers were not vetted.

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