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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 on Legal Services by Advocate to Law Firm Bombay HC

Service Tax : The Bombay High Court ruled that legal services provided by an advocate to a partnership firm of advocates are exempt under servic...

March 7, 2026 669 Views 0 comment Print

Foreign Speaker Payments for Leadership Summit Not Event Management Service: SC

Service Tax : The Court held that booking speakers for an event does not amount to event management. Participation or facilitation alone cannot ...

January 20, 2026 468 Views 0 comment Print

Service Tax Applicable on Export Cargo Handling at Airports: SC

Service Tax : Supreme Court reaffirms Service Tax applicability on export cargo handling services by Airports Authority of India under Airport S...

November 6, 2025 552 Views 0 comment Print

Legal Services under the Service Tax Regime

Service Tax : Under India’s earlier service tax regime, legal services initially enjoyed complete exemption from taxation. This position chang...

September 14, 2025 1443 Views 0 comment Print

Affiliation Fees – No Service Tax Can Be Demanded: CESTAT Delhi

Service Tax : CESTAT rules that affiliation fees collected by universities are statutory functions, not taxable services. Service tax demand and...

August 29, 2025 951 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 1443 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 75486 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 3066 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 2157 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 2109 Views 0 comment Print


Latest Judiciary


CESTAT Grants Cum-Tax Benefit as Service Tax Was Not Collected Separately: CESTAT Chennai

Service Tax : The CESTAT Chennai held that where service tax was not separately recovered from recipients, the gross receipts must be treated as...

May 28, 2026 99 Views 0 comment Print

Telangana HC Dismisses Delayed Service Tax Challenge Filed After Four Years

Service Tax : The High Court dismissed a writ petition challenging a service tax order due to an inordinate delay of nearly four years. The Cour...

May 28, 2026 54 Views 0 comment Print

CESTAT Remands Service Tax Case Due to Failure to File Grounds of Appeal in ST-4 Form

Service Tax : The Mumbai CESTAT remanded a service tax dispute after finding that the appellant failed to include grounds of appeal in the presc...

May 25, 2026 117 Views 0 comment Print

Refund Claim Cannot Be Rejected Without Examining Double Service Tax Payment and Credit Eligibility

Service Tax : CESTAT Delhi set aside the refund rejection order after finding that issues relating to double payment of service tax and CENVAT c...

May 25, 2026 156 Views 0 comment Print

Srvice tax exemption cannot be denied for late EXP-1 & EXP-2 form filing

Service Tax : CESTAT ruled that the Department failed to consider ST-3 returns and service tax already discharged by the assessee. The Tribunal ...

May 24, 2026 135 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 1974 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 936 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 798 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 852 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 2136 Views 0 comment Print


CESTAT cannot Condone Delay Beyond 30 Days in Filing before First Appellate Authority

November 12, 2023 4842 Views 0 comment Print

CESTAT Allahabad dismisses appeal due to delay in filing beyond 30 days, citing statutory limitations. Detailed analysis of the ruling’s implications.

CESTAT Upholds Denial of VCES Benefit Due to Violation of Section 106 of Finance Act

November 12, 2023 687 Views 0 comment Print

Explore CESTAT Ahmedabad’s decision in Archna Traders vs. C.C.E. & S.T. on denial of VCES Scheme benefit under Section 106 of Finance Act 2013. Full analysis here.

No Service Tax on Passenger Service Fee & Airport Tax

November 12, 2023 924 Views 0 comment Print

CESTAT Chandigarh’s ruling in Lufthansa German Airlines vs. Commissioner of Service Tax clarifies that service tax doesn’t apply to passenger service fees & airport taxes.

CESTAT Mumbai Quashes Service Tax Demand on Incentive Amount

November 12, 2023 882 Views 0 comment Print

Read about CESTAT Mumbai’s ruling in Jaika Motors Ltd. vs. Commissioner of Central Excise, quashing a service tax demand on incentive amounts due to non-inclusion of the activity under ‘BAS’.

Bank Account Attachment Unnecessary After Pre-Deposit & Appeal Numbering

November 12, 2023 1011 Views 0 comment Print

Learn about the Kerala High Court ruling in Carmel Builders and Fibrotech Industries Pvt. Ltd vs. Commissioner of Central Excise, stating no bank account attachment for service tax appeals after pre-deposit.

No Service Tax on Bank Guarantee to Group Companies: CESTAT

November 12, 2023 498 Views 0 comment Print

The CESTAT Chandigarh rules that providing a bank guarantee to group companies does not attract service tax. Learn more about this decision.

No Service Tax on Corporate Guarantee without Commission: CESTAT Mumbai

November 11, 2023 843 Views 0 comment Print

CESTAT Mumbai ruling: Corporate guarantees without commission not liable for service tax. Analysis of UltraTech Cement Ltd. vs. Commissioner of CGST & CX case.

CESTAT explains difference between consignment & commission agent

November 9, 2023 1794 Views 0 comment Print

Explore the Enbee Education Centre case vs. Commissioner of Central Excise & ST. CESTAT Ahmedabad clarifies the distinction between ‘consignment agent’ and ‘commission agent.’ Full text of the judgment included.

SSI Exemption Benefit Granted: Turnover Below 4 Lakhs in Relevant Financial Year

November 9, 2023 480 Views 0 comment Print

Demand of service tax for the period from 1st April 2003 to March 2005 was prima facie wrong because appellant had started rendering services to M/s IBP Co. Ltd. from 01.09.2005 as was clear from the agreement dated 01.09.2005 which had been accepted in the order-in-original.

Penalty based on notice containing erroneous category of service is illegal

November 9, 2023 1191 Views 0 comment Print

Supreme Court held that levy of penalty on the basis of a show cause notice containing a completely erroneous category of service is illegal.

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