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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 378 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 1710 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 1419 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 1884 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 1155 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 1164 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 73824 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 1761 Views 0 comment Print


Latest Judiciary


Demand of service tax on sub-contractors confirmed: CESTAT Chennai

Service Tax : TDS is always deducted from the amount payable and it is not any other consideration. Therefore, the demand on this score cannot s...

April 8, 2025 138 Views 0 comment Print

Orissa HC Stays Order in Service Tax Delay Case

Service Tax : Orissa High Court reviews service tax case, Panchanan Birabara Jagdevray, focusing on statutory time limits and procedural delays....

April 7, 2025 108 Views 0 comment Print

SC Allows Fork Media’s Plea, Seeks Clarity on Cenvat Credit

Service Tax : Supreme Court allows Fork Media's exemption plea, seeks clarity on Cenvat Credit usage rejected earlier by High Court due to lack ...

April 4, 2025 123 Views 0 comment Print

CESTAT Mumbai Sets Aside Service Tax Demand, Orders Fresh Review of Works Contract Exemptions

Service Tax : CESTAT Mumbai sets aside CGST order against Mira Construction, remanding the case for fresh examination of service tax exemptions ...

April 4, 2025 234 Views 0 comment Print

CESTAT Mumbai Allows SEZ Refund Claim for Business Support Services

Service Tax : CESTAT Mumbai overturns refund rejection for Syntel Solutions (India) Pvt. Ltd., allowing SEZ input credit for Business Support Se...

March 23, 2025 144 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 1755 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 657 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 549 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 582 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 1518 Views 0 comment Print


CENVAT for insurance premium paid towards group insurance of employees duly available

July 13, 2023 699 Views 0 comment Print

CESTAT Delhi held that the Cenvat credit for the insurance premium paid in respect of the group insurance/insurance of employees including retired employees/mediclaim is duly available as the same is having nexus to the business of the assessee.

Service tax duly payable by sub-contractor even if main contractor discharged tax liability

July 13, 2023 795 Views 0 comment Print

CESTAT Chandigarh held that sub-contractor is liable to pay service tax on ‘Erection, Commissioning and Installation service’ even if the main contractor has discharged Service Tax liability on the activity undertaken by the sub­contractor.

Incentive received by Advertising Agency from Print media is not leviable to service tax under BAS

July 12, 2023 1986 Views 0 comment Print

CESTAT Hyderabad held that amount of incentive received by the Advertising Agency from the print media cannot levied to service tax under Business Auxiliary Service (BAS).

Registration under particular service not required for exemption under notification 41/2007-ST

July 12, 2023 915 Views 0 comment Print

CESTAT Chandigarh held that the Registration under a particular service is not necessary for the purpose of claiming exemption under Notification No. 41/2007 dated 06.10.2007.

Sub-contractor liable to pay service tax despite tax payment by main contractor

July 12, 2023 1983 Views 0 comment Print

CESTAT Chandigarh held that sub-contractor is liable to pay the Service Tax even if the main contractor has discharged the liability. Accordingly, service tax payable on ‘Commercial or Industrial Construction Service’.

Imposition of penalty unsustainable as demand sustained due to mis-interpretation of service

July 12, 2023 351 Views 0 comment Print

CESTAT Bangalore held that imposition of penalty unsustainable as service tax is demanded due to mis-interpretation of service being classified as joint venture agreement and not a franchisee service.

Service tax not leviable on transfer of know-how

July 11, 2023 822 Views 0 comment Print

CESTAT Chandigarh held that know-how is not an Intellectual Property Rights (IPR) within the meaning of service tax law and consequently its transfer is not liable to service tax.

Venture of Indian Railways is a deemed railway company- not exigible to service tax

July 10, 2023 882 Views 0 comment Print

CESTAT Mumbai, in the case of Konkan Railway Corporation Limited v. Commissioner of Service Tax, ruled that the appellant, being a deemed railway company under the Indian Railways Act, is exempt from service tax liability. Gain insights into the ruling and its implications.

Sports coaching is excluded from the applicability of service tax

July 10, 2023 1524 Views 0 comment Print

CESTAT Mumbai held that coaching in the field of sports has been specifically excluded from the applicability of service tax vide the definition of commercial training or coaching centre under section 65(27) of the Finance Act 1994

Service by branch office in USA to AE situated outside India is not covered under Finance Act, 1994

July 10, 2023 366 Views 0 comment Print

CESTAT Chennai held that branch office located in USA rendered the ‘onsite support service’ to its associated enterprise (AE) situated outside India and hence the same is not exigible to tax under the Finance Act, 1994 and accordingly all charges under the Finance Act are set aside.

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