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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 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


CENVAT Credit towards meal coupons and group insurance of employees duly available

June 25, 2023 564 Views 0 comment Print

CESTAT Chennai held that CENVAT Credit towards service tax paid on meal coupons and group insurance for employees is duly available as input service.

HC Dismisses Writ Petitions as GST Commissioner dropped proceedings 

June 25, 2023 219 Views 0 comment Print

In a recent ruling, the Madras High Court dismissed the writ petitions by Bharat Heavy Electricals Ltd after the Commissioner of GST and Central Excise dropped the proceedings initiated against the company.

CESTAT allows refund of Service Tax where exporter bore the service tax cost

June 25, 2023 234 Views 0 comment Print

Explore the case of Kalpataru Agroforest Enterprises Pvt Ltd Vs Commissioner of CGST & CX, where CESTAT ruled on a Service Tax refund claim related to export freight charges.

CESTAT Dismisses Appeal After Discharge Certificates Issued under SVLDRS

June 25, 2023 246 Views 0 comment Print

Insights into the CESTAT Bangalore’s decision to dismiss an appeal by Chakiat Agencies Pvt Ltd, due to the issuance of Discharge Certificates under the SVLDRS.

Service Tax refund rejection lacked a stated reason: CESTAT ordered re-adjudication

June 24, 2023 564 Views 0 comment Print

Delve into the Vedanta Aluminium Ltd Vs Commissioner of CGST & Excise case, where CESTAT Kolkata set aside an order rejecting a refund claim of service tax and ordered re-adjudication due to the absence of a stated reason in the original decision.

Service Tax on Compensation received by Buyer on Cancellation of Agreement to Sell an Immovable Property

June 24, 2023 1140 Views 0 comment Print

CESTAT Kolkata rules compensation received by Buyer on cancellation of Agreement to Sell immovable property not subject to Service Tax under Section 66E(e). Observes compensation for non-fulfillment by Seller doesn’t fall under ‘Declared Service’.

Show Cause Notice to Wrong Address Violates Natural Justice Principle

June 24, 2023 2037 Views 0 comment Print

The case of M. Pandidurai Vs Commissioner of GST & Central Excise in CESTAT Chennai sheds light on the significance of upholding principles of natural justice in tax proceedings, setting a significant legal precedent.

Doctrine of unjust enrichment not applies to advance service tax payment

June 24, 2023 621 Views 0 comment Print

Unravel the details of the CESTAT Mumbai case – Satyasai Human Resource Solutions Vs Commissioner of Service Tax. CESTAT grants refund on service tax advance paid in line with Rule 6 of Service Tax Rules.

Service tax not payable on MRSAS as contract is for performance of work and not supply of manpower

June 24, 2023 507 Views 0 comment Print

CESTAT Chennai held that contract is for performance of the work and not for supply of manpower. Further, payments are for the works executed on tonnage basis/ unit basis and not on man hours or per person basis. Accordingly, service tax not payable on ‘Manpower Recruitment or Supply Agency Services’ (MRSAS).

Refund of service tax paid when services were consumed outside India

June 23, 2023 1107 Views 0 comment Print

Get insights into the recent CESTAT decision on service tax refund for services consumed outside India. Explore the case of M/s. Aegis Limited vs. Commissioner of Central Excise & ST, Surat-I, where the tribunal ruled that services consumed abroad are beyond the scope of service tax, warranting a refund of erroneously paid taxes.

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