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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 825 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 540 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 624 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 1626 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 1035 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 1467 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 75711 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 3114 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 2220 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 2175 Views 0 comment Print


Latest Judiciary


No Extended Limitation Where Service Tax Liability Was Legally Debatable: CESTAT Chennai

Service Tax : CESTAT Chennai set aside the service tax demand as time-barred, holding the Department failed to establish wilful intent to evade ...

July 21, 2026 48 Views 0 comment Print

Extended Limitation & Penalty Not Invocable in Interpretational Service Tax Disputes: SC

Service Tax : Supreme Court reversed the programme producer service demand, restricted the first show cause notice to the normal limitation peri...

July 21, 2026 60 Views 0 comment Print

Service Tax Demand on Common CENVAT Credit & Abatement Quashed: CESTAT Chennai

Service Tax : CESTAT Chennai set aside the service tax demand, holding common input service credit admissible under Rule 6(5) despite abatement ...

July 21, 2026 51 Views 0 comment Print

Refund Allowed as Unjust Enrichment Not Established for Reversed CENVAT Credit: CESTAT Delhi

Service Tax : CESTAT Delhi allowed refund of reversed CENVAT credit, holding unjust enrichment was not attracted as the service tax burden was n...

July 21, 2026 72 Views 0 comment Print

No Service Tax on Construction of Police Buildings: CESTAT Chennai

Service Tax : CESTAT Chennai held that construction and maintenance services for Police Academy and Tamil Nadu Police Housing Corporation were n...

July 19, 2026 79 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 2040 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 981 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 843 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 897 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 2250 Views 0 comment Print


Notification No. 26/2005-ST, dated 07-06-2005

June 7, 2005 3102 Views 0 comment Print

Specifies the following person or class of persons who shall make an application for registration under the provisions of the sub-section (2) of section 69 of the Finance Act, 1994 Date: 7th June, 2005 Notification No. 26/2005-Service Tax In exercise of the powers conferred by sub-section (2) of section 69 of the Finance Act, 1994 […]

Notification No. 25/2005-ST, dated 07-06-2005

June 7, 2005 1254 Views 0 comment Print

Exempts any taxable service provided to an individual by a service provider, where the said taxable services are received and consumed outside India, by such individual, not in the course or furtherance of commerce or industry or any other business Date: 7th June, 2005 Notification No. 25/2005-Service Tax In exercise of the powers conferred by […]

Notification No. 24/2005-ST, dated 07-06-2005

June 7, 2005 834 Views 0 comment Print

Amends notification No. 36/2004-Service Tax, dated the 31st December, 2004 Date: 7th June, 2005 Notification No. 24/2005-Service Tax In exercise of the powers conferred by sub-section (2) of section 68 of the Finance Act, 1994 (32 of 1994), the Central Government, on being satisfied that it is necessary in the public interest so to do, […]

Notification No. 23/2005-Service Tax dated 7th June, 2005

June 7, 2005 1152 Views 0 comment Print

7th June, 2005 Notification No. 23/2005-Service Tax In exercise of the powers conferred by sub-sections (1) and (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 :–                1.     (1) These rules may be called […]

Notification No. 22/2005-ST, dated 07-06-2005

June 7, 2005 909 Views 0 comment Print

Exempts the taxable services specified in sub-clauses (h), (i), (j), (zn), (zr), (zza), (zzg), (zzi) and (zzl) of clause (105) of section 65 of the Finance Act provided by a non-resident person outside India and consumed outside India, in the course of sailing of a ship subject to certain conditions Date: 7th June, 2005 Notification […]

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

June 7, 2005 1764 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 699 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 3114 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 2274 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 6978 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 […]

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