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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


No Service Tax on Legal Services by Advocate to Law Firm Bombay HC

Service Tax : The Bombay High Court ruled that legal services provided by an advocate to a partnership firm of advocates are exempt under servic...

March 7, 2026 813 Views 0 comment Print

Foreign Speaker Payments for Leadership Summit Not Event Management Service: SC

Service Tax : The Court held that booking speakers for an event does not amount to event management. Participation or facilitation alone cannot ...

January 20, 2026 537 Views 0 comment Print

Service Tax Applicable on Export Cargo Handling at Airports: SC

Service Tax : Supreme Court reaffirms Service Tax applicability on export cargo handling services by Airports Authority of India under Airport S...

November 6, 2025 624 Views 0 comment Print

Legal Services under the Service Tax Regime

Service Tax : Under India’s earlier service tax regime, legal services initially enjoyed complete exemption from taxation. This position chang...

September 14, 2025 1617 Views 0 comment Print

Affiliation Fees – No Service Tax Can Be Demanded: CESTAT Delhi

Service Tax : CESTAT rules that affiliation fees collected by universities are statutory functions, not taxable services. Service tax demand and...

August 29, 2025 1035 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 1467 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 75699 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 3114 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 2220 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 2166 Views 0 comment Print


Latest Judiciary


Audit Detection, Non-Filing of Returns Alone Don’t Prove Tax Evasion: CESTAT Chennai

Service Tax : CESTAT Chennai set aside the service tax demand, holding the extended limitation period was not invocable as suppression with inte...

July 18, 2026 87 Views 0 comment Print

CENVAT Credit on Set Top Boxes Allowed as Inputs to Dish TV: CESTAT Allahabad

Service Tax : CESTAT Allahabad set aside interest demand, holding set top boxes qualified as inputs and full CENVAT credit was admissible on rec...

July 17, 2026 51 Views 0 comment Print

CENVAT Credit on Imported Dredger Allowed as Input Under Rule 2(k): CESTAT Hyderabad

Service Tax : CESTAT Hyderabad allowed CENVAT credit on an imported dredger as input under Rule 2(k), set aside the credit demand and disposed o...

July 17, 2026 54 Views 0 comment Print

Performance Bank Guarantee Invocation Quashed for Unrelated Earlier Contract Claim: Calcutta HC

Service Tax : Calcutta HC quashed invocation of a performance bank guarantee for recovery under an earlier contract and directed refund of the g...

July 17, 2026 57 Views 0 comment Print

Service Tax Demand on Government Works Contracts Set Aside on Limitation: CESTAT Kolkata

Service Tax :  CESTAT Kolkata set aside Service Tax demand, interest and penalty, holding issues in favour of the appellant on exemption or lim...

July 17, 2026 90 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 2040 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 972 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 840 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 897 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 2238 Views 0 comment Print


Sale of customized software on CD is excisable goods hence cannot be considered for levy of service tax

October 5, 2023 1338 Views 0 comment Print

CESTAT Bangalore held that sale of the customized software on a CD as part of the ‘Distributed Control Systems’ DCS is excisable goods and hence it cannot be considered for levy of service tax.

Extension of Limitation Not Applicable Without Intent to Evade Service Tax Payment

October 5, 2023 1017 Views 0 comment Print

CESTAT Ahmedabad rules in favor of M/s. Sophisticated Instrumentation, a charitable trust, stating that the extended limitation cannot be invoked when there is no intention to evade service tax.

Religious body providing renting of immovable property liable to service tax only from 01.07.2012

October 4, 2023 909 Views 0 comment Print

CESTAT Chennai held that appellant being religious body is liable to pay service tax for renting of immovable property only from 01.07.2012 and not before that date.

Service tax not leviable on amount being reimbursed on actual basis

October 4, 2023 1824 Views 0 comment Print

CESTAT Kolkata held that reimbursement for miscellaneous activities by Clearing and Forwarding Agents from their clients being reimbursed on actual basis is not includible in value of taxable service and hence service tax not leviable.

Amount of damages received for tolerating breach of contract not leviable to service tax

October 4, 2023 906 Views 0 comment Print

CESTAT Chennai held that the amount of damages received for tolerating the breach of contract by contractors and sub-contractors is not consideration. Any amount, which is not a consideration for provision of service, cannot be subjected to service tax.

Demand of Service Tax on liquidated damages not justified: CESTAT Chennai

October 4, 2023 1194 Views 0 comment Print

CESTAT Chennai’s order in the case of Bharat Heavy Electricals Limited (BHEL) rules that liquidated damages are not liable to service tax. Explore the detailed analysis.

Service Tax to be paid on income received under business ancillary services

October 4, 2023 672 Views 0 comment Print

CESTAT Ahmedabad dismisses Natural Petrochemicals Pvt Ltd’s appeal, upholding Service Tax demand under Business Auxiliary Service and rejecting financial hardship claim.

Unsustainable Demand Under Extended Limitation Period Without Tax Evasion Intent

October 3, 2023 2430 Views 0 comment Print

CESTAT Delhi held that mere non-disclosure of the receipts in the service tax return would not mean that there was an intent to evade payment of service tax. Hence, demand invoking extended period of limitation unsustainable.

Activity not classifiable under Manpower Recruitment or Supply Agency Service when agreement is for particular job

October 3, 2023 2346 Views 0 comment Print

CESTAT Ahmedabad held that when the agreement between the service provider and recipient is for a particular job and not for supply of man power, the activity cannot be classified under ‘Man Power Recruitment or Supply Agency Service’.

Rebate Conditional on Exported Service-FIRC Correlation: CESTAT

October 3, 2023 1800 Views 0 comment Print

Discover the CESTAT Mumbai decision in the I Gate Global Solutions Ltd. case. Learn why rebate claims for exported services require a clear correlation with FIRC.

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