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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 1602 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 1386 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 1797 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 1116 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 1395 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 1140 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 73626 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 2769 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 1821 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 1734 Views 0 comment Print


Latest Judiciary


Quashing of SCN on One Demand Doesn’t Restrict Adjudication on Other Demands: Delhi HC

Service Tax : The Respondent was engaged in the business of fabrication and fixing of aluminium utensils. Respondent had availed CENVAT credit o...

February 20, 2025 36 Views 0 comment Print

Calcutta HC quashes duplicate service tax demand for same period

Service Tax : The Calcutta High Court quashes a duplicate service tax demand for the same period in Arjun Chettri vs Union of India & Ors, order...

February 17, 2025 147 Views 0 comment Print

Service Tax Cannot Be Levied Solely Based on ITR Data: Bombay HC

Service Tax : Bombay High Court rules that service tax cannot be imposed solely on income tax return data. The department may issue a fresh noti...

February 11, 2025 8250 Views 0 comment Print

Service Tax Refund Claims Must Cite Notification & Provision: CESTAT Ahmedabad

Service Tax : CESTAT Ahmedabad rules that refund claims must clearly specify the notification and legal provision under which they are sought. P...

February 11, 2025 99 Views 0 comment Print

Service tax payable only on service component in case of retreading tyres: Karnataka HC

Service Tax : Karnataka High Court held that in case of service of retreading tyres, service tax is payable only with respect to the service com...

February 11, 2025 60 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 1731 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 624 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 525 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 558 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 1452 Views 0 comment Print


Job work on per piece basis cannot be treated as Manpower Supply Service

May 5, 2023 2109 Views 0 comment Print

Appellants claimed that services provided by them not qualify as Manpower Supply Service’as it was a contract for job work on per piece basis

Commission on fuel surcharge cannot be included in basic Air fare for Service Tax

May 5, 2023 543 Views 0 comment Print

An airline may pay commission inter alia on various items, apart from the basic fare, which are indicated clearly in the ticket issued to a traveller. The basic fare is clearly indicated, followed by various other charges in such ticket. Hence, in our view, when the basic fare is so specifically indicated, the authorities cannot add or delete anything to the same to say that the basic fare should also include those other things.

Service tax payable on commission for disbursement of EPF and ESI

May 4, 2023 510 Views 0 comment Print

State Bank of India Vs C.C. E. & S.T.–Surat (CESTAT Ahmedabad) find that the services provided by the appellant are in relation to the disbursement of EPF and ESI. Notification No. 13/2004-ST dated 10.09.2004 provides following exemption: “…. exempts taxable service provided by a banking company or a financial institution including a non-banking financial company, […]

Royalty payment for IPR services not liable to Service tax on RCM

May 4, 2023 840 Views 0 comment Print

The dispute in the present case is relating to the liability of the appellant under IPR service on Reverse Charge Mechanism (RCM).

Substantive benefit under SVLDR scheme cannot be denied for technical reasons

May 4, 2023 1323 Views 0 comment Print

Bombay High court held that SVLDR scheme is a dispute resolution scheme. The substantive benefit under the scheme cannot be denied for technical reasons.

Appointment of CAA in respect of SCNs issued to M/s A.K. Construction Co.

May 4, 2023 624 Views 0 comment Print

Appointment of Common Adjudicating Authority (CAA) in respect of SCNs issued to M/s A.K. Construction Co. vide Order No. 07 /2023-Service Tax Dated: 4th May, 2023. CBIC-240137/3/2023-SERVICE TAX SECTION-CBEC F.No. CBIC-240137/3/2023-SERVICE TAX SECTION-CBEC Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs CX & ST Wing, New Delhi […]

Appointment of CAA in respect of SCNs issued to M/s Hi-tech Equipment Services

May 4, 2023 525 Views 0 comment Print

Appointment of Common Adjudicating Authority (CAA) in respect of SCNs issued to M/s Hi-tech Equipment Services vide Order No. 06/2023- Service Tax Dated: 4th May, 2023. F.No. CBIC-2401 37/3/2023-SERVICE TAX SECTION-CBEC Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs CX & ST Wing Order No. 06/2023- Service […]

Whether interest on Cenvat credit wrongly availed but not utilized is payable?

May 4, 2023 720 Views 0 comment Print

Deep Industries Limited Vs C.S.T. Service Tax (CESTAT Ahmedabad) The limited question needs to be answered in this matter is whether interest on the amount of Cenvat credit availed but not utilized is recoverable or otherwise. The recovery of interest on the inadmissible Cenvat credit has been directed under Rule14 of the Cenvat Credit Rules, […]

Appointment of CAA in respect of SCNs issued to M/s Subhash Earthmovers

May 4, 2023 558 Views 0 comment Print

Appointment of Common Adjudicating Authority (CAA) in respect of SCNs issued to M/s Subhash Earthmovers vide Order No. 05/2023-Service Tax Dated: 4th May, 2023 F.No. CBIC-240137/3/2023-SERVICE TAX SECTION-CBEC Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs CX & ST Wing New Delhi Order No. 05/2023-Service Tax | […]

Service Tax Liability of Sub-Contractor not cease on tax payment by main contractor

May 4, 2023 1110 Views 0 comment Print

CESTAT held that Service Tax liability of a sub-contractor would never cease, even when the main contractor remits Service Tax.

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