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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 108 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


No Service tax on Food Served as ‘Take Away’ or ‘Parcels’

May 20, 2021 5445 Views 1 comment Print

Explore the tax implications on take-away food sales by Anjappar Chettinad A/C Restaurant. Madras High Court judgment, expert insights, and legal analysis provided.

Black fungus – Evidence Based Advisory in the Time of Covid-19

May 17, 2021 1467 Views 0 comment Print

[Screening, Diagnosis & Management of Mucormycosis (black fungus)] Mucormycosis – if uncared for – may turn fatal Mucormycosis is a fungal infection that mainly affects people who are on medication for other health problems that reduces their ability to fight environmental pathogens. Sinuses or lungs of such individuals get affected after fungal spores are inhaled […]

ITR for FY 2019-20 Can Now Be Filed Till 31st May 2021

May 7, 2021 47502 Views 8 comments Print

Extended Deadline for Tax Compliance Is a Huge Relief for the Taxpayers, ITR for FY 2019-20 Can Now Be Filed Till 31 May Amid a surge in Covid-19 cases and a nationwide lockdown, the government on Saturday has announced to extend the timelines for various income tax compliance to 31 May, including late return filing […]

Delay in Tax refund: HC Restrains authorities from declaring company as defaulter under SVLDR Scheme

April 28, 2021 1023 Views 0 comment Print

The respective authorities was restrained from declaring Company as a defaulter under the SVLDR Scheme and from from taking any coercive action against the Directors, Officials of company as the Income Tax department did not release the refund due to assessee and therefore, assessee could not pay the amount determined by the Designated Committee under the SVLDRS.

There is No Provision of Service Between Partners & Partnership Firm

April 27, 2021 10941 Views 1 comment Print

• In a partnership firm, partner‘s capital can be in the form of cash/asset. It can also be in the form of contribution of skill and labour alone without contribution in cash. The appellant is a partner performing some duties for which he has an expertise, skill in the marketing and distribution of the goods manufactured by partnership firm M/s Zydus Healthcare. And as a remuneration, the appellant have been received the amount which is nothing else but a special share in the profit.

15% NOT 24% interest Payable when Service Tax was not collected

April 22, 2021 12921 Views 0 comment Print

Bala Ji Manpower Services Vs. Union of India & others (High Court Of Punjab & Haryana) The only question that requires adjudication is at what rate petitioner is liable to pay interest i.e. 15% or 24%. Admittedly, the petitioner firm started its service after completing registration formalities in July, 2011 and the respondents have calculated […]

Orissa HC Quashes Service Tax Notices issued to Lawyers

April 22, 2021 6492 Views 1 comment Print

Devi Prasad Tripathy Vs The Principal Commissioner CGST and Central Excise (Orissa High Court) A compliance affidavit has been filed by the Principal Commissioner, GST & Central Excise Commissionerate, Bhubaneswar enclosing the copies of instructions issued on 9th April, 2021 and 15th April, 2021 reiterating, inter alia, that the services provided by an advocate or […]

No service tax prior to 01/05/2011 on operational & administrative assistance under BSS category

April 19, 2021 1170 Views 0 comment Print

Since the definition of Business Support Service was amended w.e.f. 01.05.2011 to include ‘operational or administrative assistance in any manner’ hence, the services in relation to operational and administrative assistance could only be taxed post the said amendment and not before that.

Extended period of demand not invokable if no mala-fide intention or suppression of fact by assessee

April 19, 2021 3048 Views 0 comment Print

Explore the Patel Labour Contractor vs C.S.T. Service Tax case (CESTAT Ahmedabad) where legal nuances and interpretations led to a time-barred service tax demand. Understand key arguments and precedents.

No Service Tax on Free Warranty and Labour Services

April 16, 2021 3180 Views 0 comment Print

Explore the case of Popular Vehicles and Services Ltd. vs Commissioner of Central Tax & Central Excise (CESTAT Bangalore). Analysis of service tax demand on free services and warranty labor, with references to legal precedents and departmental decisions.

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