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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 1104 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 1134 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 1278 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 1029 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 984 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 1020 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 72609 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 2673 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 1758 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 1650 Views 0 comment Print


Latest Judiciary


No Service Tax on Income from profession of advocacy: Karnataka HC

Service Tax : In the case of S Muniramaiah Vs Assistant Commissioner of Central Tax, the Karnataka High Court ruled that income earned from the ...

July 31, 2024 105 Views 0 comment Print

Service tax exemption to Development Course by National Skill Development Corporation needs reconsideration: Karnataka HC

Service Tax : Petitioner states that mega Exemption Notification No.25/2012 as amended by notification No.13/2013 provides for exemption in case...

July 29, 2024 60 Views 0 comment Print

Services being part of mining operations are taxable only from 01.06.2007: Calcutta HC

Service Tax : Calcutta High Court held that coal cutting or mineral extraction and lifting them up to the pithead are essential integral process...

July 29, 2024 84 Views 0 comment Print

Condition for refund imposed in Finance Act unjustified as SEZ unit exempt from service tax under SEZ Act: CESTAT Delhi

Service Tax : CESTAT Delhi held that SEZ unit is exempted from payment of service tax in terms of provisions of SEZ Act. Accordingly, condition ...

July 26, 2024 165 Views 0 comment Print

Orissa HC Allows to File Reply to Service Tax Demand Issued Without Opportunity

Service Tax : Orissa HC directs fresh assessment in Abhimanyu Mohanty Vs Assistant Commissioner, allowing petitioner to respond to SCN after set...

July 26, 2024 156 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 1635 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 555 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 477 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 498 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 1284 Views 0 comment Print


Reg. ST exemption on transportation of goods by a vessel & business facilitator service to bank

January 12, 2017 5959 Views 0 comment Print

CBEC withdraw exemption from service tax for services provided or agreed to be provided by a person located in non-taxable territory to a person located in non-taxable territory by way of transportation of goods by a vessel from a place outside India up to the customs station of clearance in India; (ii) exempt services provided by a business facilitator or a business correspondent to a banking company with respect to accounts in its rural area branch.

Procedure to pay OIDAR Service Tax via foreign banks by NTT Assessee

January 6, 2017 1831 Views 0 comment Print

Procedure for online payment through foreign banks in respect of OIDAR Service Tax Payments by Non Taxable Territory (NTT) Assessees

Demand without pre show cause notice for consultation meeting valid if appellant suppressed facts

January 5, 2017 912 Views 0 comment Print

Commnr.,Central Excise, Customs and Service Tax Vs Sanket Communications Pvt. Ltd. (Orissa High Court) Heard Mr.P.Mohapatra, learned Standing counsel for the Central Excise, Customs & Service Tax for the petitioners and learned counsel appearing for the opposite party. Petitioners have filed this application to review/modification of the order dated 15.12.2016 passed in W.P.(C) No. 21861 […]

Restaurants billing ‘service charges’ in addition to taxes is optional

January 3, 2017 3982 Views 1 comment Print

Hotels and restaurants are charging ‘service charge’ in range of 5-20%, in lieu of tips, which a consumer is forced to pay irrespective of kind of service provided to him.

Supply of foods at Air Conditioned Restaurant is not liable for service tax-Violation of Constitution of India

December 30, 2016 4753 Views 0 comment Print

The activity of supply of food at Air Conditioned Restaurant was made taxable from 01.05.2011. As per Section 66 of the Finance Act, 1994 person rendering services falling under sub clause (zzzzv) of clause (105) of Section 65 of the Finance Act, 1994, taxable service means

Service tax chargeable on constructed area provided by developers to land owners in lieu of development rights

December 27, 2016 8644 Views 2 comments Print

Whether transaction where Petitioner and his siblings agreed to exchange certain part of undivided share of land with Developer in lieu of constructed area under an Agreement for development, exigible to Service tax?

No service tax on Arrangement b/w parties for sharing common storage facilities

December 21, 2016 6370 Views 0 comment Print

Whether handling portion and maintenance including incineration facilities by one party on behalf of another is in the nature of providing ‘Storage and Warehousing Services’ falling under Section 65(105)(zza) of Finance Act, 1994

Reg. Issue of Invoice for online services without digital signature

December 19, 2016 2167 Views 0 comment Print

A person located in non taxable territory providing online information and database access or retrieval services to a non-assesse online recipient to issue online invoices not authenticated by means of a digital signature for a period upto 31st January 2017.

Service tax burden can be passed on by contractual agreement but revenue cannot be asked to wait for recovery of tax dues

December 17, 2016 3199 Views 0 comment Print

Whether burden of Service tax can be transferred to other party through contractual agreement? Further, whether Revenue can be asked to recover tax dues from the third party or wait till amount has been recovered from contractors?

Indirect tax assessments will not be reopened for mere increase in Sales

December 9, 2016 3046 Views 1 comment Print

An apprehension has been raised that increased turnover on account of use of digital means of payment may lead to demands for earlier period. It is hereby clarified that in indirect taxes, past assessments will not be reopened for this reason alone.

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