Sponsored
    Follow Us:

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 1392 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 1800 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


KLE Society’s Services to University of Sains Malaysia Qualify as ‘Export of Services’

Service Tax : CESTAT Bangalore rules KLE Society's services to Malaysian university qualify as export of services, overturning a substantial ser...

February 21, 2025 48 Views 0 comment Print

Service tax not leviable on distributor of lottery tickets: SC

Service Tax : Supreme Court held that activity of lottery distributor doesn’t constitute a service and hence imposition of service tax on dist...

February 21, 2025 93 Views 0 comment Print

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 51 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 159 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 8301 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


No Service Tax on Construction of Residential Complexes before 01.07.2010

April 26, 2023 1092 Views 0 comment Print

CESTAT held that no Service Tax could be levied on construction of residential complexes prior to 01.07.2010 even when service is rendered either as service simpliciter or as a works contract.

No service tax on training of officers outside India by a foreign agency

April 26, 2023 963 Views 0 comment Print

Training of officers by a foreign agency was performed outside of India. Therefore, there cannot be any liability of Service Tax.

Demands raised under wrong category of services: CESTAT remand matter back to AA

April 25, 2023 522 Views 0 comment Print

CESTAT find that Appellant claims that most of demands have been raised under the wrong category of services hence not sustainable.

Rent received by Individuals owing Property jointly cannot be Clubbed to impose service tax

April 25, 2023 1257 Views 0 comment Print

Rented property jointly owned by five persons, whether appellants are liable to service tax by clubbing of all five persons or otherwise

Service tax abatement cannot be denied for non-inclusion of value of material provided free by service supplier

April 25, 2023 2463 Views 0 comment Print

As per Section 67 of Finance Act, 1994 only that value which is charged by the service provider to the service recipient shall be considered the gross value. Value of the material supplied by the service recipient since not charged by the service provider, cannot be included in the gross value of the service.

No Service Tax on work contract for construction of residential complexes prior to 01.07.2010

April 24, 2023 1002 Views 0 comment Print

No Service Tax could be levied on construction of residential complexes prior to 01.07.2010 even when service is rendered either as service simpliciter or as a works contract

Cargo handling service doesn’t cover mere transportation of goods

April 24, 2023 1251 Views 0 comment Print

CESTAT Ahmedabad held that activity of only transportation of goods will not be considered as cargo handling service.

Interest on delayed refund payable from date of deposit till date of payment

April 24, 2023 1743 Views 0 comment Print

CESTAT Chandigarh held that interest on delayed refund at the rate of 12% per annum payable from the date of deposit till the date of payment.

CENVAT Credit availed by recipient not deniable as assessment made by dealer not revised

April 24, 2023 1194 Views 0 comment Print

CESTAT Mumbai held that unless and until the assessment made at the dealer’s end is revised or altered, the Cenvat credit availed on the basis of invoices by the recipient’s unit cannot denied/whittled down.

No service tax on handling of agriculture produce within or outside port by Cargo handling agency

April 23, 2023 729 Views 0 comment Print

CESTAT Ahmedabad clarifies classification of cargo handling services within port premises, affirming eligibility for tax exemption under Notification 10/2002.

Sponsored
Sponsored
Search Post by Date
February 2025
M T W T F S S
 12
3456789
10111213141516
17181920212223
2425262728