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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 1590 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 1383 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 1779 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 1113 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 1392 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 1140 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 73611 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 2769 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 1818 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 1734 Views 0 comment Print


Latest Judiciary


Service Tax Cannot Be Levied Solely Based on ITR Data: Bombay HC

Service Tax : Bombay High Court rules that service tax cannot be imposed solely on income tax return data. The department may issue a fresh noti...

February 11, 2025 7632 Views 0 comment Print

Service Tax Refund Claims Must Cite Notification & Provision: CESTAT Ahmedabad

Service Tax : CESTAT Ahmedabad rules that refund claims must clearly specify the notification and legal provision under which they are sought. P...

February 11, 2025 84 Views 0 comment Print

Service tax payable only on service component in case of retreading tyres: Karnataka HC

Service Tax : Karnataka High Court held that in case of service of retreading tyres, service tax is payable only with respect to the service com...

February 11, 2025 48 Views 0 comment Print

Service Tax is not chargeable on reimbursement of expenses: SC

Service Tax : Supreme Court upholds CESTAT's decision, ruling no service tax is applicable on reimbursement of expenses, as no service element e...

February 1, 2025 1398 Views 0 comment Print

No Service Tax Penalty If Tax dues Paid Before SCN: CESTAT Ahmedabad

Service Tax : CESTAT Ahmedabad rules that service tax with interest paid before a show cause notice (SCN) invalidates penalties under Section 78...

February 1, 2025 186 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 1731 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 621 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 525 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 558 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 1452 Views 0 comment Print


Notification No. 50/98-Service Tax, Dated: 15.06.1998

June 15, 1998 457 Views 0 comment Print

In exercise of the powers conferred by section 93 of the Finance Act, 1994 (32 of 1994), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts the taxable services provided by a tour operator to the Diplomatic Missions specified in column (2) of the Schedule hereto annexed from the whole of service tax leviable thereon under section 66 of the said Act.

Notification No. 49/98-Service Tax, Dated: 02.06.1998

June 2, 1998 688 Views 0 comment Print

In exercise of the powers conferred by section 93 of the Finance Act, 1994 (32 of 1994), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts the taxable services provided.

Notification No. 48/98-Service Tax, Dated: 24.04.1998

April 24, 1998 496 Views 0 comment Print

In exercise of the powers conferred by section 93 of the Finance Act, 1994 (32 of 1994) and in supersession of the notifications of the Government of India in the Ministry of Finance (Department of Revenue), No. 13/97-Service Tax, dated the 14th February, 1997.

Notification No. 47/98-Service tax, Dated: 01.04.1998

April 1, 1998 472 Views 0 comment Print

In exercise of the powers conferred by section 93 of the Finance Act, 1994 (32 of 1994), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby makes the following amendment in the notification of the Government of India in the Ministry of Finance, Department of Revenue No. 44/98-Service tax, dated the 22nd January, 1998, namely.

Notification No. 46/98-Service Tax, Dated: 28.01.1998

January 28, 1998 874 Views 0 comment Print

In exercise of the powers conferred by clause (b) of section 2 of the Central Excise Act, 1944 (1 of 1944) and rule 3 of the Service Tax Rules, 1994 read with clause (4) of Section 65 of the Finance Act, 1994 (32 of 1994), the Central Board of Excise and Customs hereby appoints the Director General (Service Tax) as Central Excise Officer and invests him with all the powers to be exercised by him throughout the territory of India as are exercisable by the Chief Commissioner of Central Excise, such powers being the powers of a Central Excise Officer conferred under Chapter V of the Finance Act, 1994 (32 of 1994) and the Service Tax Rules, 1994 regarding any taxable service.

Notification No. 45/98-Service Tax, Dated: 22.01.1998

January 22, 1998 415 Views 0 comment Print

In exercise of the powers conferred by section 93 of the Finance Act, 1994 (32 of 1994), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts the taxable services provided by any advertising agency or courier agency to the United Nations or an international organisation from the whole of service tax leviable thereon under section 66 of the said Act.

Notification No. 44/98-Service Tax, Dated: 22.01.1998

January 22, 1998 526 Views 0 comment Print

In exercise of the powers conferred by section 93 of the Finance Act, 1994 (32 of 1994), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts the taxable services provided by any advertising agency or courier agency to the Diplomatic Missions specified in column (2) of the Schedule hereto annexed from the whole of service tax leviable thereon under section 66 of the said Act.

Notification No. 43/97-Service Tax, Dated: 05.11.1997

November 5, 1997 604 Views 0 comment Print

In exercise of the powers conferred by section 93 of the Finance Act, 1994 (32 of 1994), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts the taxable service provided by a goods transport operator from the levy of service tax on taxable service rendered by such operator to a customer in relation to carriage of goods by road, where the freight for such carriage is paid or is liable to be paid by any person or his agent, other than.

Notification No. 42/97-Service Tax, Dated: 05.11.1997

November 5, 1997 400 Views 0 comment Print

In exercise of the powers conferred by sub-section (1), read with sub- section (2) of section 94 of the Finance Act, 1994 (32 of 1994), the Central Government hereby makes the following rules further to amend the Service Tax Rules, 1994, namely.

Notification No. 41/97-Service Tax, Dated: 05.11.1997

November 5, 1997 757 Views 0 comment Print

In exercise of the powers conferred by section 88 of the Finance Act, 1997 (26 of 1997), the Central Government hereby appoints the 16th day of November, 1997, as the date on which the service tax on taxable service specified in sub-clause (m) of clause (41) of section 65 of the Finance Act, 1994 (32 of 1994) shall come into force.

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