Service Tax
Log in to FollowLatest Service Tax articles, notifications, circulars and case laws covering classification, valuation, exemptions, CENVAT credit, refunds, demands and penalties.
Demurrage Not Taxable as Declared Service: CESTAT Mumbai
Tribunal directs Reconsideration of Service Tax on Construction Services Completed Before 2010
Service Tax under RCM Not Payable on Services for Business Winding-Up: CESTAT Mumbai
SC Transfers Service Tax on Royalty & DMFT Cases to Avoid Conflicting HC Rulings
Affiliation Fees – No Service Tax Can Be Demanded: CESTAT Delhi
Delay in Filing Service Tax Appeal No Bar, Matter Remanded with 25% Pre-Deposit
How to Claim TDS Refund for Google Ads in India
Service tax not leviable when transaction is of trading in land: Delhi HC
Gauhati HC Allows Condonation of 265-Day Delay in Service Tax Appeal
Delhi HC Waives Pre-Deposit in Service Tax Appeal, Citing ₹5.36 Crore Already Paid
Calcutta HC Dismisses Service Tax Writ for Petitioner’s Failure to Update Address
Madras HC Rules No Service Tax on CIF Ocean Freight
Calcutta HC Upholds Ex Parte Service Tax Tax Order Due to Alternate Remedy
SC Clarifies Export of Services: Beneficiary Location in India Irrelevant if Contractual Recipient Is Abroad
Service Tax remains relevant to legacy disputes and proceedings arising from the indirect tax regime that preceded GST. This TaxGuru category provides access to Service Tax articles, notifications, circulars, rules and judicial decisions covering classification of services, valuation, exemptions, CENVAT credit, refunds, tax demands, interest, penalties, limitation, reverse charge and other issues. Although Service Tax was largely subsumed into GST, disputes relating to earlier periods continue through adjudication and appellate proceedings. Businesses, service providers, Chartered Accountants, advocates and indirect tax professionals can use this section to research historical provisions and judicial precedents relevant to pending matters. TaxGuru continues to publish significant Tribunal, High Court and Supreme Court decisions concerning legacy Service Tax disputes.
