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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 654 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 1125 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 1248 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 1023 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 966 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 1014 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 72516 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 2667 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 1737 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 1638 Views 0 comment Print


Latest Judiciary


No Service Tax on Quality Assurance Charges for testing rifles: CESTAT Chennai

Service Tax : Amounts collected towards quality assurance charges for testing the rifles are fees prescribed for conducting the quality checks a...

July 14, 2024 231 Views 0 comment Print

Mere Use of term ‘Fraud’ or ‘Willful Mis-statement’ doesn’t Justify Penalties

Service Tax : Calcutta High Court in Paritosh Ghosh Construction Pvt. Ltd. held that Mere use of the terms fraud and willful mis-statement does ...

July 10, 2024 702 Views 0 comment Print

CESTAT allows adjustment of excess paid Service Tax against subsequent liabilities

Service Tax : Read the detailed analysis of Gulmohar Park Mall Pvt Ltd Vs Commissioner of Central Excise And Service Tax (CESTAT Ahmedabad) wher...

July 10, 2024 606 Views 0 comment Print

Cenvat Credit can’t be denied for non-Mentioning of Service Tax Registration in Invoice

Service Tax : Read the detailed analysis of Sai Consulting Engineers Pvt Ltd Vs C.C.-Ahmedabad (CESTAT Ahmedabad) where CESTAT rules on procedur...

July 10, 2024 129 Views 0 comment Print

Service tax not payable on TDS paid on behalf of foreign service provider

Service Tax : Explore the detailed analysis of Indian Additives Ltd vs Commissioner of GST & Central Excise. CESTAT Chennai rules no service tax...

July 10, 2024 165 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 1614 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 549 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 477 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 495 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 1257 Views 0 comment Print


No Service Tax on sale of coaching material

May 24, 2023 1395 Views 0 comment Print

CESTAT held that amount collected by selling study material is not a taxable service, hence, no service tax leviable on sale of coaching material.

No service tax leviable on user development fees collected by Airport authority, being a statutory levy 

May 22, 2023 1557 Views 0 comment Print

SC held that neither is there any compulsion to levy development fee nor is collection conditional upon its deposit in government treasury.

Service Tax not payable on Airport User Development Fee: SC

May 20, 2023 1689 Views 0 comment Print

Supreme Court held that ‘User Development Fee’ collected by Mumbai International Airport Pvt Ltd, Delhi International Airpirt Pvt Ltd and Hyderabad International Airport Pvt Ltd were not subject to Service Tax. 

When there is no mens rea, no demand will sustain on ground of limitation

May 19, 2023 1038 Views 0 comment Print

CESTAT held that, there should be mens rea to evade payment of service tax for demand of service tax and penalty beyond period of limitation.

No Service Tax liability on liquidated damages

May 19, 2023 1179 Views 0 comment Print

Discover the CESTAT, Chennai ruling on Service Tax liability for liquidated damages. Explore the case of M/s. Bharat Heavy Electricals Limited and understand why recovery of damages is not considered a taxable service. Stay informed on GST implications with insights from circular no. 178/10/2022-GST.

Service tax not payable on value of reimbursement of expenditure

May 18, 2023 1539 Views 0 comment Print

CESTAT Delhi held that value of reimbursement of expenditure is not includible in the value of taxable service and accordingly, service tax is not payable on the same.

No penalty if no intention to evade service tax & for tax paid before issue of notice

May 16, 2023 1953 Views 0 comment Print

Delve into the pivotal case of Assam Company India Limited vs Commissioner of Service Tax (CESTAT Kolkata) where the tribunal addresses service tax liabilities, waivers, and penalties, offering insights for tax compliance.

Conditions for seeking exemption for GTA satisfied hence denial of exemption for procedural lapse unjustified

May 16, 2023 420 Views 0 comment Print

CESTAT Delhi held that exemption notification should be interpreted strictly. However, once the primary conditions for seeking exemption for GTA are satisfied, exemption cannot be denied for mere procedural lapse.

Extended period invocable as non-payment of service tax detected by Anti-evasion unit

May 14, 2023 1083 Views 0 comment Print

CESTAT Chennai held that extended period of limitation rightly invoked as non-payment of Service Tax has been detected and investigated by the Anti-evasion Unit of the Commissionerate.

Dept not permitted to file Revision Application under Section 35EE of Central Excise Act

May 13, 2023 783 Views 0 comment Print

Commissioner of Service Tax Vs Mail Order Solutions (I) Ltd (CESTAT Mumbai) The provisions regarding filing of appeals before the Tribunal are governed under the provisions of Section 86 of the Finance Act, 1994. Sub-section (1) ibid provides for filing of the appeal by an assessee before the Tribunal. The first proviso appended to sub-section […]

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