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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


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


Service Tax demand cannot be raised on the basis of Mere Form 26AS: CESTAT Allahabad

February 17, 2024 1032 Views 0 comment Print

CESTAT Allahabad rules against service tax demand based solely on Form 26AS, emphasizing the need for thorough evidence beyond income tax returns.

Cenvat credit for service tax paid on telephone bills for employee residences allowed

February 16, 2024 306 Views 0 comment Print

CESTAT Kolkata rules in favor of UCO Bank, allowing Cenvat credit for service tax paid on telephone bills for employee residences. Details of the case here.

Reimbursable Expenses Excluded from Taxable Value for Warranty Service: CESTAT Bangalore

February 16, 2024 195 Views 0 comment Print

CESTAT Bangalore rules reimbursable expenses not includable in taxable value for services under warranty, setting precedent for service tax assessments.

Service Tax demand merely on Form 26AS Not Sustainable: CESTAT Kolkata

February 15, 2024 975 Views 0 comment Print

Rishu Enterprise vs. CGST & Excise: CESTAT Kolkata rules service tax demand unjustified solely on Form 26AS. Detailed analysis of the case provided.

Software Development Services Exempt from Service Tax: 01.10.2002 to 12.03.2004

February 15, 2024 216 Views 0 comment Print

CESTAT Chandigarh ruled that advisory support service relating to software falls under the purview of service by software engineers, exempt from service tax. Details here.

CESTAT grants 12% Interest on Refund of Service Tax

February 14, 2024 342 Views 0 comment Print

CESTAT Delhi directs refund with 12% interest in Indore Treasure Market City Pvt Ltd case, stating department not authorized to retain service tax paid unjustly.

Legal Services by Individual Advocates or Partnership Firms Exempt from Service Tax: Bombay HC

February 10, 2024 687 Views 0 comment Print

Explore the Bombay HC’s pivotal decision exempting individual advocates and partnerships from service tax, setting a precedent for legal service taxation.

Authority Can’t Wait Indefinitely for Petitioner’s Personal Hearing: Kerala HC

February 9, 2024 516 Views 0 comment Print

Court found that the petitioner had sufficient chances to attend hearings without providing valid reasons for absence. Thus, there was no breach of natural justice. Waiting indefinitely for the petitioner’s appearance is not feasible. The Court also emphasized the option of appealing the order.

Supreme Court Dismisses Service Tax Appeal: Low Tax Effect

February 8, 2024 330 Views 0 comment Print

Read about the Supreme Court’s dismissal of Service Tax Appeal due to low tax effect, citing Circular No. 17 of 2019. Insights on Commissioner of Customs And Central Excise vs P And C Constructions Pvt. Ltd.

Gauhati High Court Directs GST Authorities to Provide Certified Copy of Order

February 7, 2024 450 Views 0 comment Print

Dibyajit Bora’s dispute with Union of India over demand notice for service tax. Gauhati High Court directs supply of certified copy. Analysis and implications discussed.

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