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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


No Service Tax on Legal Services by Advocate to Law Firm Bombay HC

Service Tax : The Bombay High Court ruled that legal services provided by an advocate to a partnership firm of advocates are exempt under servic...

March 7, 2026 669 Views 0 comment Print

Foreign Speaker Payments for Leadership Summit Not Event Management Service: SC

Service Tax : The Court held that booking speakers for an event does not amount to event management. Participation or facilitation alone cannot ...

January 20, 2026 468 Views 0 comment Print

Service Tax Applicable on Export Cargo Handling at Airports: SC

Service Tax : Supreme Court reaffirms Service Tax applicability on export cargo handling services by Airports Authority of India under Airport S...

November 6, 2025 552 Views 0 comment Print

Legal Services under the Service Tax Regime

Service Tax : Under India’s earlier service tax regime, legal services initially enjoyed complete exemption from taxation. This position chang...

September 14, 2025 1443 Views 0 comment Print

Affiliation Fees – No Service Tax Can Be Demanded: CESTAT Delhi

Service Tax : CESTAT rules that affiliation fees collected by universities are statutory functions, not taxable services. Service tax demand and...

August 29, 2025 951 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 1443 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 75486 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 3066 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 2157 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 2109 Views 0 comment Print


Latest Judiciary


CESTAT Grants Cum-Tax Benefit as Service Tax Was Not Collected Separately: CESTAT Chennai

Service Tax : The CESTAT Chennai held that where service tax was not separately recovered from recipients, the gross receipts must be treated as...

May 28, 2026 99 Views 0 comment Print

Telangana HC Dismisses Delayed Service Tax Challenge Filed After Four Years

Service Tax : The High Court dismissed a writ petition challenging a service tax order due to an inordinate delay of nearly four years. The Cour...

May 28, 2026 54 Views 0 comment Print

CESTAT Remands Service Tax Case Due to Failure to File Grounds of Appeal in ST-4 Form

Service Tax : The Mumbai CESTAT remanded a service tax dispute after finding that the appellant failed to include grounds of appeal in the presc...

May 25, 2026 117 Views 0 comment Print

Refund Claim Cannot Be Rejected Without Examining Double Service Tax Payment and Credit Eligibility

Service Tax : CESTAT Delhi set aside the refund rejection order after finding that issues relating to double payment of service tax and CENVAT c...

May 25, 2026 156 Views 0 comment Print

Srvice tax exemption cannot be denied for late EXP-1 & EXP-2 form filing

Service Tax : CESTAT ruled that the Department failed to consider ST-3 returns and service tax already discharged by the assessee. The Tribunal ...

May 24, 2026 135 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 1974 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 936 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 798 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 852 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 2136 Views 0 comment Print


Denial of Cenvat on GTA service just because duty on goods been paid on assessable value determined u/s. 4A of Excise Act

December 2, 2010 1836 Views 0 comment Print

For allowing credit of tax paid on input goods/service used in or in relation to manufacture of a finished product, what is relevant is as to whether the items in respect of which input duty credit is being claimed are covered by the definition of “input” or “input service” and finished product is chargeable to duty for allowing the credit of duty paid on input goods and/or of service tax paid on input services; it is not relevant as to whether the duty on the finished product has been paid at specific rate or at ad valorem rate and of at ad valorem rate whether on the assessable value determined under section 4 or section 4A of the Excise Act.

Service tax on construction- Gujarat HC issues notice to Centre on service tax

November 30, 2010 582 Views 0 comment Print

A division bench of the Gujarat high court, headed by chief justice SJ Mukhopadhaya, has issued notices to the Union finance ministry and service tax department, with regards to a petition filed, seeking to withdraw service tax on construction of res

Johnny and Service Tax Refund [Series- II]-Part 3- ‘Conditions Relating To Port Services’

November 29, 2010 495 Views 0 comment Print

In continuation of the series of previous two articles, elaborating the difficulties in getting the refund claim due to conditions relating to Invoice and CHA service, we in this article are attempting to present the problems existing in the Service

Amount Collected as Education CESS during the last three years from direct and indirect taxes

November 27, 2010 831 Views 0 comment Print

Since no Reserve Fund has been opened in the Public Account of India for the purpose of crediting the 1% Secondary & Higher Education Cess for expenditure towards related schemes/prgorammes, the expenditure provision for Department of School Educatio

Corrigendum to Service tax Notification No. 26/2010-ST, dated 22-6-2010 related to ST on air freight

November 27, 2010 507 Views 0 comment Print

Section 65(105)(zzzo) of the Finance Act, 1994 – Air Transport of Passengers – Exemption above Rs. 100 on domestic travel and Rs. 500 on international travel in economy class – Corrigendum to Notification No. 26/2010-ST, dated 22-6-2010 CORRIGENDUM NOTIFICATION NO.  G.S.R. 921(E), DATED 23-11-2010 In the notification of the Government of India in the Ministry […]

Railway Minister demands extension for waiver of service tax on railway freight

November 26, 2010 396 Views 0 comment Print

Railway Minister Mamata Banerjee has sought an extension for the waiver on service tax on railway freight. Finance Minister Pranab Mukherjee had earlier given a tax holiday to the Railways till December 31. Banerjee now wants the tax relief extended

Apparently no restriction on Input Service Distributor to distribute credit only to one manufacturing unit

November 26, 2010 1063 Views 0 comment Print

The Adjudicating Authority has proceeded on the basis of provisions of Rule 7 and Board’s circular which according to him, the credit distributor should have distributed the service tax credit to all units. We find strong force in the contentions raised by the ld. Counsel that the decision of the Tribunal in the case of Ecof Industries (P.) Ltd. (supra) where the provisions of Rule 7 has been analysed in depth and has been settled that the ISD can distribute the credit even to only one unit.

Service Tax on Renting of Immovable Property – SC requests Delhi HC to dispose of Writ Petition

November 26, 2010 481 Views 0 comment Print

Govt. had moved Supreme Court To restrain High Courts from Granting Stay. SC declined to intervene in favour of Govt. High Courts can continue to pass stay orders, but Delhi HC directed to pass the orders in due course. Order expected either towards

SC declines to lift Delhi HC stay on recovery of service tax from a company for renting immovable property

November 24, 2010 729 Views 0 comment Print

The central government is keen to implement its service tax on commercial space rentals rule but the Supreme Court (SC) has issued a reprieve. The SC declined to lift a Delhi high court stay on recovery of service tax from a company for renting immov

Labour Ministry requests to keep ESI, EPF schemes out of service tax ambit

November 23, 2010 711 Views 0 comment Print

The Labour and Employment Ministry has requested the Finance Ministry to keep Employees’ State Insurance (ESI) and Employees’ Provident Fund (EPF) schemes out of the ambit of service tax as they are social security schemes. “If the provisions of ser

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