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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 939 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


Notification No. 21/2005-ST, dated 07-06-2005

June 7, 2005 1680 Views 0 comment Print

Exempts the taxable service of production or processing of goods for, or on behalf of, the client, referred to in sub-clause (v) of clause (19) of section 65 of the said Finance Act,  provided by a commercial concern, in the course of manufacture of (a) cut and polished diamonds and gem stones; or (b) plain […]

Notification No. 20/2005-ST, dated 07-06-2005

June 7, 2005 690 Views 0 comment Print

Rescinds notification No. 6/2001-Service Tax, dated the 9th July, 2001, 7/2001-Service Tax, dated the 9th July, 2001, 11/2002-Service Tax, dated the 1st August, 2002, 18/2003-Service Tax, dated the 21st August, 2003. Date: 7th June, 2005 Notification No. 20/2005-Service Tax In exercise of the powers conferred by section 93 of the Finance Act, 1994 (32 of […]

Notification No. 19/2005-ST, dated 07-06-2005

June 7, 2005 3048 Views 0 comment Print

Amends notification numbers 13/2003-Service Tax, dated the 20th June, 2003, 14/2004-Service Tax, dated the 10th September, 2004, 15/2004-Service Tax, dated the 10th September, 2004, 24/2004-Service Tax, dated the 10th September, 2004, 8/2005-Service Tax, dated the 1st March, 2005 Date: 7th June, 2005 Notification No. 19/2005-Service Tax In exercise of the powers conferred by sub-section (1) […]

Notification No. 18/2005-ST, dated 07-06-2005

June 7, 2005 2247 Views 0 comment Print

Partially exempts the taxable service provided to any person by any other person, in relation to construction of complex Date: 7th June, 2005 Notification No. 18/2005-Service Tax G.S.R. 360(E)-In exercise of the powers conferred by sub-section (1) of section 93 of the Finance Act, 1994 (32 of 1994) (hereinafter referred to as the Finance Act), […]

Notification No. 17/2005-ST, dated 07-06-2005

June 7, 2005 6867 Views 0 comment Print

7th June, 2005 Notification No. 17/2005-Service Tax In exercise of the powers conferred by sub-section (1) of section 93 of the Finance Act, 1994 (32 of 1994) (hereinafter referred to as the Finance Act), the Central Government, on being satisfied that it is necessary in the public interest so to do,  hereby exempts the site […]

Notification No.16/2005-ST, dated 07-06-2005

June 7, 2005 1131 Views 0 comment Print

7th June, 2005 Notification No. 16/2005-Service Tax In exercise of the powers conferred by sub-section (1) of section 93 of the Finance Act, 1994 (32 of 1994) (hereinafter referred to as the Finance Act), the Central Government, on being satisfied that it is necessary in the public interest so to do,  hereby exempts the commercial […]

Notification No.15/2005-ST, dated 07-06-2005

June 7, 2005 4908 Views 0 comment Print

7th June, 2005 Notification No. 15/2005-Service Tax In exercise of the powers conferred by clause (a) and clause (b) of section 88 of the Finance Act, 2005 (18 of 2005), the Central Government hereby appoints the 16th day of June, 2005 as the date on which the provisions of the said clauses of the said […]

Notification No.14/2005-ST, dated 13-05-2005

May 13, 2005 735 Views 0 comment Print

13th May, 2005 Notification No. 14/2005-Service Tax  In pursuance of rule 5 of the Export of Services Rules, 2005, the Central Government hereby makes the following amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 12/2005-Service Tax, dated the 19th April, 2005 which was published in […]

Specifying an authority for centralized registration under rule 4(3) of Service Tax Rules, 1994

May 12, 2005 442 Views 0 comment Print

The undersigned is directed to say that Board hereby specifies Director General Service Tax as the authority for the purpose of rule 4(3)(b) of the Service Tax Rules, 1994 for granting centralized registration

Levy of service tax on certain processes undertaken on job-work basis in relation to manufacture of gem and jewellery

May 12, 2005 420 Views 0 comment Print

It has been brought to the notice of the Board that certain field formations have interpreted that service tax is leviable on certain processing activities undertaken by job-workers in relation to manufacture of Gem and Jewellery sector, for or on behalf of the client, even though such activities does amount to ‘manufacture’ under Central Excise Law.

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