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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 957 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 978 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 912 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 795 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 1326 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 981 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 71706 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 2640 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 1713 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 1599 Views 0 comment Print


Latest Judiciary


CESTAT Delhi Flags Judicial Indiscipline by lower authorities, Refers Case to CBIC

Service Tax : Explore the implications of the recent CESTAT Delhi ruling in South Eastern Coalfields Ltd. vs Commissioner of Central Excise case...

May 4, 2024 60 Views 0 comment Print

Service tax liability of entity engaged in mineral extraction: CESTAT Delhi Ruling

Service Tax : Explore the CESTAT Delhi order in the case of Shrawan Kumar Pathak vs Commissioner of Central Excise & Central GST, concerning ser...

May 3, 2024 87 Views 0 comment Print

Free services offered during warranty periods not liable to service tax

Service Tax : The CESTAT Mumbai allows the appeal in the case of Reliable Automotive Private Limited versus Commissioner of CGST & Central Excis...

April 30, 2024 873 Views 0 comment Print

Non-Fulfillment of Stipulated Event – No Service Tax Payable

Service Tax : The appellant, in a recent case involving the supply of crude oil/gas to ONGC, failed to meet the stipulated event for service com...

April 30, 2024 288 Views 0 comment Print

No Service Tax on Reimbursable Amounts collected by BookMyShow from Card Companies

Service Tax : CESTAT Mumbai's order exempts Bigtree Entertainment Pvt. Ltd. from service tax, citing no consideration from card companies for on...

April 25, 2024 222 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 1509 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 486 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 438 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 444 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 1083 Views 0 comment Print


Demat/ depository charges collected by sub-brokers on behalf of stock exchange not leviable to service tax

January 5, 2024 240 Views 0 comment Print

CESTAT Ahmedabad held that demat/depository charges, transaction/ administrative charges and VSAP/TWS charges collected by sub brokers on behalf of the stock exchange are not liable to Service Tax.

Appeal for Refund lies to CESTAT against order passed u/s 142 of CGST Act

January 1, 2024 714 Views 0 comment Print

Even if the service tax had been deposited by the appellant after 01.01.2017, nonetheless the refund of any amount of the CENVAT credit could be claimed only under sub­section (3) of section 142 of the CGST Act and against this order an appeal will lie to the Tribunal.

Service tax payment delay due to delay in receipt of payment: Karnataka HC Directs CA Firm to Settle with Rs.2,50,000 Payment

December 31, 2023 4371 Views 0 comment Print

Explore the Karnataka High Court’s resolution in V.K. Niranjan And Co. vs. Commissioner of Service Tax, emphasizing the court’s pragmatic approach to settle service tax disputes, involving a review petition challenging penalty imposition.

No exemption of service tax u/s 66D to Civic Body for amounts paid for obtaining third party services

December 29, 2023 267 Views 0 comment Print

Corporation availing services of assessee to render computer education to persons belonging to economically weaker section as regards which the Corporation had made the payment of monies to assessee would be amenable to service tax, that is to say, it was not exempted from service tax.

Mere suppression of facts without intent to evade tax not enough to invoke extended period of Limitation

December 29, 2023 1875 Views 0 comment Print

Mere suppression of facts was not enough and there must be a deliberate and willful attempt on the part of the assessee to evade payment of duty.

IPL Playing Contract Amount Received by Cricketer R. Ashwin Exempt from Service Tax

December 25, 2023 2001 Views 0 comment Print

CESTAT Chennai held that demand of service tax on amount received by cricket player R. Ashwin from M/s. India Cements Ltd. under IPL Playing Contract is unsustainable in law.

Kerala HC allows Monthly Instalments for Service Tax dues

December 23, 2023 264 Views 0 comment Print

Read the Kerala High Court judgment in Mithlaj. P’s case. Monthly instalments permitted for a service tax liability of Rs. 36,19,736. Bank account unfreezed on payment.

Software supplied loaded on a medium is Sale & not a service: CESTAT Ahmedabad

December 22, 2023 528 Views 0 comment Print

CESTAT Ahmedabad rules software loaded on medium is a sale, not a service, dismissing Service Tax demand. Details of Edukite Software Pvt Ltd vs. C.C.E. & S.T.-Vadodara-I included.

Appeal abates once IRP is appointed and/or Resolution plan approved

December 20, 2023 417 Views 0 comment Print

Explore the Tiffins Barytes vs. Commissioner of CE & ST case at CESTAT Bangalore. Learn about the abatement of appeal and its implications under Rule 22.

Service Tax Exemption Upheld for Machining of Rails in Delhi Metro Project

December 18, 2023 321 Views 0 comment Print

Explore exemption under Entry No. 14 for machining of rails in case of Voestalpine VAE VKN India Pvt. Ltd. vs. Commissioner of Central Excise. Detailed analysis and legal insights.

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