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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 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 588 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 1101 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 1227 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 1017 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 948 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 72438 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 2664 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 1632 Views 0 comment Print


Latest Judiciary


CESTAT Sets Aside Service Tax Demand on Car Booking Cancellation Charges

Service Tax : CESTAT set aside demand of service tax on amounts received as booking cancellation charges, price difference & corporate discount,...

July 4, 2024 54 Views 0 comment Print

Service tax on foreign commission payable under RCM from 18.04.2006 

Service Tax : CESTAT Bangalore held that that service tax on commission paid to foreign commission agents is payable under reverse charge only ...

July 4, 2024 321 Views 0 comment Print

No Service Tax on Convenience fee & cancellation charges for services to Airlines under BAS

Service Tax : CESTAT quashes service tax demand against Yatra Online Pvt Ltd, ruling that convenience and cancellation fees are not connected to...

July 4, 2024 81 Views 0 comment Print

Attachment Order under Customs Act for Service Tax Recovery is invalid

Service Tax : Zest Buildtek Promotors Vs Deputy Commissioner of GST & Central Excise (Madras High Court)Issuance of attachment order under provi...

July 3, 2024 207 Views 0 comment Print

No Service tax on interest income from overdraft & cash credit facilities: CESTAT Kolkata

Service Tax : Read the detailed analysis of Assam Cooperative Apex Bank Ltd vs Commr. of CGST (CESTAT Kolkata) where Kolkata CESTAT ruled that n...

June 30, 2024 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 1608 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 546 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 474 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 486 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 1248 Views 0 comment Print


Delhi HC allows Service Tax Audit Amid Rule 5A Challenge

March 30, 2024 240 Views 0 comment Print

Delhi High Court allows continuation of service tax audit proceedings despite challenge to Service Tax Rule 5A validity before a larger bench. Full judgment analysis here.

Place of removal for GTA Services under F.O.R sale contract is place where goods were sold

March 28, 2024 2190 Views 0 comment Print

Explore legal intricacies surrounding place of removal for GTA services in context of a sale contract. Dive into case of INOX Air Products Pvt. Ltd. Vs Assistant Commissioner Central Excise & Service Tax Division.

Service Tax cannot be demanded under works contract service if demand not been raised under this category

March 27, 2024 561 Views 0 comment Print

Dive into the case of Ashoka Bricks Industries vs Commissioner of Central Excise, Kolkata, revealing why Service Tax classification matters in works contract disputes.

Commission from Foreign Buyers for Services & Procurement Excluded from ‘Intermediary Services’ Definition

March 27, 2024 1734 Views 0 comment Print

Learn about the Supreme Court ruling regarding commissions received from foreign buyers, why they dont qualify as intermediary services, and its implications.

Service Tax on services in relation to manufacture & sale of beer: CESTAT Ruling

March 22, 2024 327 Views 0 comment Print

Explore the CESTAT ruling in Winsome Breweries Ltd vs Commissioner case regarding service tax implications on beer manufacturing services provided to United Breweries Limited (UBL).

Extended Limitation Period Inapplicable without Intent to evade Service Tax

March 22, 2024 441 Views 0 comment Print

Delve into the analysis of Rajasthan State Road Transport Corporation vs Joint Commissioner of Central Excise And Service Tax (CESTAT Delhi). Understand the implications of extended period limitations and intent to evade duty in tax cases.

Miscellaneous services rendered by air travel agent cannot be classified under Business Support Service: CESTAT Delhi

March 21, 2024 438 Views 0 comment Print

CESTAT Delhi held that miscellaneous services rendered by air travel agent like planning travel itinerary of clients, etc. are covered within the ambit of Air Travel Agent and cannot be classified under Business Support Service.

No Service Tax Applicable on Profit-based Commission for Whole-Time Directors: CESTAT

March 21, 2024 372 Views 0 comment Print

In Gujarat Guardian Ltd Vs C.C.E-Bharuch, CESTAT Ahmedabad ruled that remuneration paid as commission to whole-time directors based on profit doesn’t constitute an employer-employee relationship, thus no service tax applies.

Service Tax is exempt for authorized operations conducted within SEZ

March 19, 2024 531 Views 0 comment Print

Read about the CESTAT Ahmedabads ruling in the case of Inox India P Ltd. vs Commissioner of Central Excise, affirming the exemption of service tax for authorized operations within SEZ.

No Service Tax On Ocean Freight/Sea Transportation Services: Bombay HC

March 13, 2024 1449 Views 0 comment Print

Bombay High Court rules in favor of Sanathan Textile Pvt Ltd, stating no service tax is liable on ocean freight. Read the detailed analysis and conclusion here.

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