Sponsored
    Follow Us:

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 1089 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 1131 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 1272 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 1029 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 984 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 1017 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 72600 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 2670 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 1749 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 1644 Views 0 comment Print


Latest Judiciary


Service tax exemption to Development Course by National Skill Development Corporation needs reconsideration: Karnataka HC

Service Tax : Petitioner states that mega Exemption Notification No.25/2012 as amended by notification No.13/2013 provides for exemption in case...

July 29, 2024 27 Views 0 comment Print

Services being part of mining operations are taxable only from 01.06.2007: Calcutta HC

Service Tax : Calcutta High Court held that coal cutting or mineral extraction and lifting them up to the pithead are essential integral process...

July 29, 2024 27 Views 0 comment Print

Condition for refund imposed in Finance Act unjustified as SEZ unit exempt from service tax under SEZ Act: CESTAT Delhi

Service Tax : CESTAT Delhi held that SEZ unit is exempted from payment of service tax in terms of provisions of SEZ Act. Accordingly, condition ...

July 26, 2024 144 Views 0 comment Print

Orissa HC Allows to File Reply to Service Tax Demand Issued Without Opportunity

Service Tax : Orissa HC directs fresh assessment in Abhimanyu Mohanty Vs Assistant Commissioner, allowing petitioner to respond to SCN after set...

July 26, 2024 129 Views 0 comment Print

Materially False Particular in SVLDR Declaration Must Be Found Before Initiating Proceeding

Service Tax : Bombay HC quashes inquiry against M. Ramzan & Co. under SVLDRS, 2019. Court rules inquiry invalid without finding false material p...

July 25, 2024 132 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 1629 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 552 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 498 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 1269 Views 0 comment Print


Demand invoking extended period unsustained as notice issued after two years of departmental knowledge

July 18, 2023 1011 Views 0 comment Print

CESTAT Delhi held that entire demand invoking extended period of limitation unsustainable as show cause notice was issued after more than two years of the facts coming to the knowledge of the department.

No Penalty When Service Tax Paid with Interest Pre-Issuance of SCN

July 17, 2023 2634 Views 0 comment Print

Understand the pivotal judgment of CESTAT in the case between National Power Engineering Company and the Commissioner of CGST & Central Excise, where no penalty was imposed after entire service tax and interest were paid before the issuance of the Show Cause Notice.

Composite contract of supply of goods and services is rightly classifiable under ‘Works Contract Services’

July 17, 2023 1059 Views 0 comment Print

CESTAT Delhi held that work orders include the charge supply of goods and fixing and finishing of tiles/granite/marbles such composite contracts involving both supply of goods and services are rightly classifiable under ‘work contract services’.

Date of judgement is relevant date where duty becomes refundable as a consequence of judgement

July 17, 2023 516 Views 0 comment Print

CESTAT Delhi held that where the duty becomes refundable as a consequence of judgement decree order or direction of appellate authority Appellate Tribunal or any Court, the date of such judgement decree, order or direction shall be the relevant date.

CESTAT Orders De-Novo Adjudication for Jurisdiction Issue in Service Tax Case

July 17, 2023 882 Views 0 comment Print

Comprehensive review and implications of the CESTAT Ahmedabads decision in the Modest Infrastructure Limited Vs Commissioner of Central Excise case.

Service Tax on Software Activation Charges in Telecom System

July 17, 2023 474 Views 0 comment Print

Explore the landmark CESTAT Ahmedabad order on whether service tax is applicable to software activation charges under Business Auxiliary Service in the case of Avaya Global Connect Vs Commissioner of Central Excise & ST

Adda Fee cannot be equated to ‘Business Support Service’

July 17, 2023 714 Views 0 comment Print

The recent ruling by CESTAT on Chandigarh Transport Corporation Vs Commissioner of Central Excise has declared that the collection of Adda fee by transport corporations as part of statutory functions does not amount to “Business Auxiliary Service” (BAS).

CENVAT Credit Permissible Even Without Registration Under Rule 5

July 17, 2023 828 Views 0 comment Print

Learn about CESTAT’s recent ruling in the Aricent Technologies case, which validates the grant of CENVAT credit even when service-exporting premises are not registered under Rule 5 of CENVAT Credit Rules.

Penalties & interest cannot be imposed Retrospectively on Service Tax

July 16, 2023 2163 Views 0 comment Print

ead the full text of the CESTAT Chennai order in the case of Commissioner, Namakkal Municipality Vs Commissioner of GST & Central Excise. The case deals with the imposition of penalties and interest on service tax retrospectively. The CESTAT Chennai sets aside the interest and penalties, citing the retrospective amendment and the principle of non-ex post facto penalties.

Refund for Mistakenly Paid Duty cannot be denied if claimed within time Prescribed (Section 11B)

July 16, 2023 735 Views 0 comment Print

CESTAT Chennai held that refund of duty paid under mistake of law cannot be denied when the refund claim is filed within the time prescribed under section 11B of the Central Excise Act, 1944.

Sponsored
Search Post by Date
July 2024
M T W T F S S
1234567
891011121314
15161718192021
22232425262728
293031