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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 1602 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 1386 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 1800 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 1116 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 1395 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 73626 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 1821 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


KLE Society’s Services to University of Sains Malaysia Qualify as ‘Export of Services’

Service Tax : CESTAT Bangalore rules KLE Society's services to Malaysian university qualify as export of services, overturning a substantial ser...

February 21, 2025 30 Views 0 comment Print

Service tax not leviable on distributor of lottery tickets: SC

Service Tax : Supreme Court held that activity of lottery distributor doesn’t constitute a service and hence imposition of service tax on dist...

February 21, 2025 81 Views 0 comment Print

Quashing of SCN on One Demand Doesn’t Restrict Adjudication on Other Demands: Delhi HC

Service Tax : The Respondent was engaged in the business of fabrication and fixing of aluminium utensils. Respondent had availed CENVAT credit o...

February 20, 2025 51 Views 0 comment Print

Calcutta HC quashes duplicate service tax demand for same period

Service Tax : The Calcutta High Court quashes a duplicate service tax demand for the same period in Arjun Chettri vs Union of India & Ors, order...

February 17, 2025 156 Views 0 comment Print

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 8289 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 624 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


No Penalty When Service Tax Paid with Interest Pre-Issuance of SCN

July 17, 2023 2967 Views 0 comment Print

Understand the pivotal judgment of CESTAT in the case between National Power Engineering Company and the Commissioner of CGST & Central Excise, where no penalty was imposed after entire service tax and interest were paid before the issuance of the Show Cause Notice.

Composite contract of supply of goods and services is rightly classifiable under ‘Works Contract Services’

July 17, 2023 1257 Views 0 comment Print

CESTAT Delhi held that work orders include the charge supply of goods and fixing and finishing of tiles/granite/marbles such composite contracts involving both supply of goods and services are rightly classifiable under ‘work contract services’.

Date of judgement is relevant date where duty becomes refundable as a consequence of judgement

July 17, 2023 567 Views 0 comment Print

CESTAT Delhi held that where the duty becomes refundable as a consequence of judgement decree order or direction of appellate authority Appellate Tribunal or any Court, the date of such judgement decree, order or direction shall be the relevant date.

CESTAT Orders De-Novo Adjudication for Jurisdiction Issue in Service Tax Case

July 17, 2023 990 Views 0 comment Print

Comprehensive review and implications of the CESTAT Ahmedabads decision in the Modest Infrastructure Limited Vs Commissioner of Central Excise case.

Service Tax on Software Activation Charges in Telecom System

July 17, 2023 516 Views 0 comment Print

Explore the landmark CESTAT Ahmedabad order on whether service tax is applicable to software activation charges under Business Auxiliary Service in the case of Avaya Global Connect Vs Commissioner of Central Excise & ST

Adda Fee cannot be equated to ‘Business Support Service’

July 17, 2023 876 Views 0 comment Print

The recent ruling by CESTAT on Chandigarh Transport Corporation Vs Commissioner of Central Excise has declared that the collection of Adda fee by transport corporations as part of statutory functions does not amount to “Business Auxiliary Service” (BAS).

CENVAT Credit Permissible Even Without Registration Under Rule 5

July 17, 2023 909 Views 0 comment Print

Learn about CESTAT’s recent ruling in the Aricent Technologies case, which validates the grant of CENVAT credit even when service-exporting premises are not registered under Rule 5 of CENVAT Credit Rules.

Penalties & interest cannot be imposed Retrospectively on Service Tax

July 16, 2023 2508 Views 0 comment Print

ead the full text of the CESTAT Chennai order in the case of Commissioner, Namakkal Municipality Vs Commissioner of GST & Central Excise. The case deals with the imposition of penalties and interest on service tax retrospectively. The CESTAT Chennai sets aside the interest and penalties, citing the retrospective amendment and the principle of non-ex post facto penalties.

Refund for Mistakenly Paid Duty cannot be denied if claimed within time Prescribed (Section 11B)

July 16, 2023 774 Views 0 comment Print

CESTAT Chennai held that refund of duty paid under mistake of law cannot be denied when the refund claim is filed within the time prescribed under section 11B of the Central Excise Act, 1944.

Unjustified Reconciliation Statement Rejection: CESTAT Orders Re-adjudication

July 16, 2023 240 Views 0 comment Print

In a dispute involving Jagat Janani Services and the Commissioner of Central Excise, CESTAT Kolkata has ordered re-adjudication after the original adjudicating authority rejected a reconciliation statement without adequate reasoning.

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