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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


Service Tax Amendment In Finance Act, 2025

Service Tax : Finance Act, 2025 exempts service tax on reinsurance under crop insurance schemes for 2011-2017. Refund claims must be filed withi...

April 2, 2025 423 Views 0 comment Print

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 1716 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 1425 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 1887 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 1161 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 1170 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 73851 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 2799 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 1842 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 1767 Views 0 comment Print


Latest Judiciary


Service Tax Not Applicable on Payments for Police Deployment: CESTAT Delhi

Service Tax : CESTAT Delhi rules on AVVNL’s service tax dispute involving police support, employee penalties, and tender non-compliance. Parti...

April 16, 2025 99 Views 0 comment Print

Service Tax: CESTAT Hyderabad Rules Liquidated Damages Not Taxable

Service Tax : CESTAT Hyderabad rules liquidated damages to BHEL are not taxable under service tax law as they do not constitute payment for tole...

April 16, 2025 111 Views 0 comment Print

No Service Tas on Amount Recovered Towards Penalties: CESTAT Delhi

Service Tax : CESTAT Delhi rules penalty amounts for contract breaches are not 'services' under Finance Act, thus not liable to service tax....

April 11, 2025 147 Views 0 comment Print

Refund Rejection Set Aside by CESTAT; Additional Documents Not Fresh Claims

Service Tax : CESTAT held refund claims by Cerner Healthcare valid as original claims were timely and additional documents can't be treated as f...

April 11, 2025 90 Views 0 comment Print

Service tax component cannot form part of consideration for levy of entertainment tax

Service Tax : Karnataka High Court held that entertainment tax and service tax are independent of each other. Thus, for the purpose of levy of e...

April 11, 2025 57 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 1761 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 660 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 552 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 588 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 1521 Views 0 comment Print


Adda Fee cannot be equated to ‘Business Support Service’

July 17, 2023 918 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 930 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 2583 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 780 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 246 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.

Collection of toll cannot be considered as provision of Business Auxiliary Service to NHAI

July 15, 2023 747 Views 0 comment Print

CESTAT Chandigarh held that collection of toll by the assessee would not be considered as Business Auxiliary Service provided to NHAI as the assessee is not rendering any service which is incidental or auxiliary on behalf of NHAI and the NHAI is not undertaking any business activity.

Service tax exemption for services provided to SEZ unit cannot be denied for procedural requirement

July 15, 2023 2874 Views 0 comment Print

CESTAT Ahmedabad held that service provided to SEZ units are exempt from service tax vide notification no. 09/2009-ST dated 03.03.2009. Exemption benefit cannot be denied for procedural requirement.

CESTAT Remands Differential Service Tax Demand on Various Services

July 15, 2023 285 Views 0 comment Print

In a tax dispute involving Metro Engineers, the CESTAT Ahmedabad has ordered a remand for reevaluation of service tax demands. The case highlights issues of differential service tax on various services and the potential misuse of penalty provisions.

Service Tax Refund Cannot Be Rejected for Invoicing to Agent

July 15, 2023 405 Views 0 comment Print

CESTAT Ahmedabad, in case of Khushi Enterprise vs C.C.E. & S.T.-Daman, has upheld the right to a service tax refund on export of goods, emphasizing that an invoice to an agent is just as valid as an invoice to principal.

CESTAT Rules Against demand on Exempted Service after Cenvat Credit Repayment

July 14, 2023 393 Views 0 comment Print

An exploration of the CESTAT Ahmedabad’s dismissal of the Revenue’s appeal in the case of Commissioner of Central Excise & ST Vs Galaxy Diesel, focusing on the demand for exempted service despite Cenvat Credit repayment.

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