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 1683 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 1413 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 1872 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 1140 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 1431 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 1161 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 73773 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 2796 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 1836 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 1755 Views 0 comment Print


Latest Judiciary


CESTAT Mumbai Allows SEZ Refund Claim for Business Support Services

Service Tax : CESTAT Mumbai overturns refund rejection for Syntel Solutions (India) Pvt. Ltd., allowing SEZ input credit for Business Support Se...

March 23, 2025 135 Views 0 comment Print

Service Tax Appeal cannot be rejected for Pre-Deposit using DRC-03

Service Tax : CESTAT Allahabad remands appeal in Krishna Road Carrier case, ruling that pre-deposit via DRC-03 before 28.10.22 is valid under ne...

March 21, 2025 1416 Views 0 comment Print

Service tax on overseas advisory services: Tata Asset Management Wins Appeal

Service Tax : Tata Asset Management Ltd wins appeal against CGST demand for service tax on overseas advisory services. Tribunal affirms export s...

March 19, 2025 246 Views 0 comment Print

SCN Proposals Must Align with Law, Not External Sources: CESTAT Mumbai

Service Tax : CESTAT Mumbai sets aside tax demand against Shipping Corporation of India, questioning the legal basis of the show cause notice an...

March 19, 2025 270 Views 0 comment Print

SC Clarification on Interpretational Issue Doesn’t Warrant Extended Limitation

Service Tax : CESTAT Chandigarh rules that Supreme Court clarifications do not justify invoking the extended limitation period in service tax di...

March 17, 2025 792 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 1746 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 648 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 540 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 576 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 1485 Views 0 comment Print


Service Tax Refund cannot be denied for Stamp Duty Evidence if stamp duty was exempt

September 12, 2024 423 Views 0 comment Print

CESTAT approves refund claim of ₹15.3 lakh for Rare Townships Pvt Ltd. Dispute over stamp duty compliance resolved in favor of the appellant.

No service tax on preferential location charges if not charged separately

September 5, 2024 231 Views 0 comment Print

Where preferential location charges charged by the builder includible in the taxable value of the service tax levy and no separate charge was levied, the liability to pay service tax did not arise as it was only when a particular service was separately charged that the liability to pay service tax arose.

Sale of lottery tickets doesn’t involve any service hence not leviable to service tax

September 5, 2024 465 Views 0 comment Print

Supreme Court held that the sale of lottery tickets by the State is a privileged activity by itself and not rendering of a service for which the assessees are rendering promotion or marketing service. Hence, service tax not leviable under ‘Business Auxiliary Services’.

No demand of service tax as Venture Capital Trust was not a Juridical Person

August 31, 2024 234 Views 0 comment Print

Assessee was a venture capital trust. Institutional investors contribute money to the trust fund and the same was managed by an Investment Manager. An investigation was conducted by Anti-Evasion Unit of the Jurisdictional Commissionerate against assessee.

Scheme approved by Court cannot be base for issuance of notice: Bombay HC

August 27, 2024 375 Views 0 comment Print

Bombay High Court held that show cause notice based on allegation that scheme approved by the Court is in contravention of provisions of the Finance Act quashed as order sanctioning the scheme has not been challenged by any authority and has attained finality.

Place of Provision Rules Not Applicable; Transaction Considered as Export of Service, No Service Tax Liability

August 24, 2024 546 Views 0 comment Print

CESTAT Mumbai ruled in favor of ATA Freightline, setting aside service tax demands for logistics services from April 2015 to June 2017. Full details of the case.

No Service Tax on Reimbursement for Actual Costs as its not a taxable service

August 23, 2024 408 Views 0 comment Print

CESTAT Mumbai overturned the service tax demand on Hindustan Construction Co., ruling that reimbursements to group companies do not constitute taxable services.

Extended Limitation Period Requires Clear Allegations of wilful misstatement, suppression of facts, fraud, or collusion

August 22, 2024 579 Views 0 comment Print

Calcutta High Court dismisses petition challenging a CGST order. Petitioners directed to seek remedy through the Central Excise and Service Tax Appellate Tribunal.

Extended Limitation cannot be extended if SCN silent about Fraud or Misstatement

August 22, 2024 657 Views 0 comment Print

The Calcutta High Court ruled on a delayed service tax appeal, dismissing a notice issued against Naresh Kumar & Co., questioning the validity under extended limitation.

Activity of laying down pipelines for Government for supply of water not leviable to service tax: CESTAT Kolkata

August 21, 2024 273 Views 0 comment Print

CESTAT Kolkata held that activity of laying down the pipelines for Government/ Government Undertaking for supply of water from Kerala Water Authority (KWA) in Thiruvananthapuram city doesn’t attract service tax. Accordingly, refund claim allowed.

Sponsored
Sponsored
Search Post by Date
March 2025
M T W T F S S
 12
3456789
10111213141516
17181920212223
24252627282930
31