Follow Us :

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


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 975 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 1032 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 951 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 822 Views 0 comment Print

Tax Issues in Business Reorganization: Analysis & Insights

Service Tax : Discover tax challenges in business reorganization, income tax analysis, case rulings, and expert insights on navigating complex i...

September 20, 2023 1386 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 993 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 71880 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 2649 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 1722 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 1611 Views 0 comment Print


Latest Judiciary


Extended period of limitation cannot be invoked solely on audit queries & objections

Service Tax : CESTAT held that Department could not solely rely on audit queries and objections to invoke extended period of limitation. It reit...

May 17, 2024 216 Views 0 comment Print

CESTAT Orders Remand for Fresh Fact Finding on Service Tax Classification Dispute

Service Tax : CESTAT Mumbai remands Michigan Engineers Pvt Ltd's case for re-adjudication, questioning service classification and subcontractor'...

May 17, 2024 72 Views 0 comment Print

Service Tax refund to SEZ unit cannot be denied for Registration condition breach

Service Tax : In Roop Telesonic Ultrasonix Limited vs Commissioner of Customs (CESTAT Ahmedabad), SEZ service tax refund upheld despite procedur...

May 16, 2024 222 Views 0 comment Print

Patna HC Grants Interim Stay in Service Tax Case: Order Passed After 1-Year Deadline

Service Tax : Patna High Court grants interim stay on service tax case due to violation of FA, 1994. Union asked for reasons behind delay. Await...

May 16, 2024 144 Views 0 comment Print

No Service Tax for Residential Complexes Developed for Co-op Society Members’ Personal Use

Service Tax : Service Tax demands for residential complexes were set aside when the units were developed for personal use by the members of co-o...

May 15, 2024 267 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 1536 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 492 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 447 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 456 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 1107 Views 0 comment Print


Appellate authority can condone delay beyond statutory period in Service Tax Case: Calcutta HC

March 7, 2024 531 Views 0 comment Print

Calcutta High Court rules appellate authority can condone delays in Service Tax Appeals, setting a precedent for future cases. Read the full analysis.

Limitation Period Extension Inapplicable for Revenue Neutral Demands if No Suppression of Facts

March 6, 2024 669 Views 0 comment Print

CESTAT Ahmedabad quashes service tax demand on software services provided to Emerson Process Management, citing extended period of limitation.

VAT/Sales Tax Payment Not Conclusive for Service Tax Exclusion: CESTAT Allahabad

March 4, 2024 357 Views 0 comment Print

CESTAT Allahabad rules that payment of VAT/Sales Tax on deemed sales does not automatically exclude the transaction from service tax liability.

Tax not leviable on recipient as foreign service provider had permanent establishment in India: CESTAT Ahmedabad

March 4, 2024 453 Views 0 comment Print

CESTAT Ahmedabad rules service recipients in India not liable for service tax when the foreign service provider has a permanent establishment in India.

HC direct granting of SVLDR benefit subject to Payment with Interest

March 3, 2024 222 Views 0 comment Print

Madras High Court revived a company’s dismissed tax dispute under the Sabka Vishwas Legacy Disputes Resolution Scheme (SVLDRS) due to financial hardship. The Court directed the company to pay interest on delayed payment and ordered authorities to treat the case under SVLDRS and issue a discharge certificate.

No Service Tax on GTA Services Without Consignment Note: CESTAT Delhi

March 3, 2024 570 Views 0 comment Print

CESTAT Delhi rules that issuance of a consignment note is essential for taxability under Goods Transport Agency (GTA), offering relief to Sitaram Jaggnath Prasad Sihotia.

Rectification under Finance Act 1994 Section 74 Not Equal to Appeal under Section 86

March 3, 2024 378 Views 0 comment Print

Madras High Court directs Goodearth Maritime to pay 60% of demand under SLVDRS, distinguishing rectification from appeal in tax disputes.

Delhi HC dismisses petition of Trans Bharat Aviation as withdrawn

February 29, 2024 183 Views 0 comment Print

Delhi High Court dismisses appeal regarding custom duty exemption for aircraft used in flying training or non-scheduled services. Full judgment analyzed.

Service tax demands cannot be imposed solely on ITR/26AS statements: CESTAT Hyderabad

February 28, 2024 1788 Views 0 comment Print

CESTAT clarifies service tax demands cannot be based solely on ITR or 26AS statements. The department must prove service provision, recipient, and consideration. This decision upholds consistent rulings and protects businesses from unsubstantiated demands.

Business Transfer Agreements having a non-compete clause cannot be classified as Declared Service for demanding Service Tax

February 19, 2024 435 Views 0 comment Print

Explore the CESTAT Bangalore ruling on business transfer agreements with non-compete clauses and the implications for Service Tax. Get insights into Naveen Chava Vs Commissioner of Central Tax case.

Search Post by Date
May 2024
M T W T F S S
 12345
6789101112
13141516171819
20212223242526
2728293031