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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


Service tax demand on job-work activity under Manpower Recruitment or Supply Agency Service unsustainable

November 9, 2023 1314 Views 0 comment Print

CESTAT Ahmedabad held that as the contract is for job-work carried out by the appellant for the service recipient. The same doesn’t fall under the category of Manpower Recruitment or Supply Agency Service and therefore the service tax demand unsustainable.

No Service Tax on discount allowed to charterer in chartering business 

November 9, 2023 726 Views 0 comment Print

Explore Apeejay Shipping vs. CST (CESTAT Kolkata) case, addressing service tax on ‘Address Commission’ in chartering. Learn legal arguments and CESTAT Kolkata’s favorable ruling.

Services to Universities in foreign Countries as Export of Services cannot be Treated as ‘Intermediaries’

November 8, 2023 1674 Views 0 comment Print

CESTAT Mumbai’s ruling in Krishna Consultancy vs. Commissioner of CGST highlights that services to foreign universities are not ‘intermediaries’ and qualify as export of services.

No Service Tax on Employee Social Security Contributions: CESTAT

November 8, 2023 648 Views 0 comment Print

Turner Project Management India Pvt. Ltd wins in CESTAT Mumbai case – No service tax on employer’s social security contributions. Detailed analysis and conclusion here.

No Interest payable to assessee on accumulated Cenvat credit lying unutilized

November 8, 2023 834 Views 0 comment Print

Interest was not payable accumulated CENVAT credit lying unutilized as in case of export of services under Rule 5 of the CENVAT Credit Rules, 2004, assessee was free to take back the credit of not sanctioned / partially sanctioned refunds.

Refund of service tax paid for export of goods duly allowable

November 7, 2023 621 Views 0 comment Print

CESTAT Chandigarh held that refund of service tax on CHA services; transportation of goods by Road services; port services paid for export of goods is duly allowable.

Exemption from Service Tax for Mark-Up Profit on Ocean Freight Discrepancy

November 7, 2023 1782 Views 0 comment Print

Department did not have a case that assessee had not discharged Service Tax on the agency commission received as a Steamer Agent or CHA.

Service Tax Demand under CICS / CCS Inapplicable to Composite Contracts for Construction

November 6, 2023 951 Views 0 comment Print

CESTAT Chennai’s order on Visanthi & Co. vs. Commissioner of GST & Central Excise. Analysis of service tax demand for construction services.

GST Demand based on order which is already set aside by Tribunal is unsustainable

November 6, 2023 846 Views 0 comment Print

CESTAT Mumbai held that that de novo adjudication order has been set aside by the Tribunal and the subsequent demands raised through Section 73(1A) as well as its conformation having been based on the previous conformation orders, the same is liable to be set aside and we do so.

Review Proceedings Bound by Show-Cause Notice Grounds

November 6, 2023 1182 Views 0 comment Print

CESTAT Mumbai clarifies that review proceedings cannot exceed the grounds mentioned in the show-cause notice in Capgemini Technology Service India Ltd vs. Commissioner of CGST. Details of the case.

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