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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 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 588 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 1101 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 1224 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 1017 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 948 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 1014 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 72438 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 2664 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 1737 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 1632 Views 0 comment Print


Latest Judiciary


CESTAT Sets Aside Service Tax Demand on Car Booking Cancellation Charges

Service Tax : CESTAT set aside demand of service tax on amounts received as booking cancellation charges, price difference & corporate discount,...

July 4, 2024 54 Views 0 comment Print

Service tax on foreign commission payable under RCM from 18.04.2006 

Service Tax : CESTAT Bangalore held that that service tax on commission paid to foreign commission agents is payable under reverse charge only ...

July 4, 2024 321 Views 0 comment Print

No Service Tax on Convenience fee & cancellation charges for services to Airlines under BAS

Service Tax : CESTAT quashes service tax demand against Yatra Online Pvt Ltd, ruling that convenience and cancellation fees are not connected to...

July 4, 2024 81 Views 0 comment Print

Attachment Order under Customs Act for Service Tax Recovery is invalid

Service Tax : Zest Buildtek Promotors Vs Deputy Commissioner of GST & Central Excise (Madras High Court)Issuance of attachment order under provi...

July 3, 2024 207 Views 0 comment Print

No Service tax on interest income from overdraft & cash credit facilities: CESTAT Kolkata

Service Tax : Read the detailed analysis of Assam Cooperative Apex Bank Ltd vs Commr. of CGST (CESTAT Kolkata) where Kolkata CESTAT ruled that n...

June 30, 2024 135 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 1608 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 546 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 474 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 486 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 1248 Views 0 comment Print


No Service Tax on Water and Electricity Supply to Tenants by GMR: CESTAT

November 1, 2023 528 Views 0 comment Print

CESTAT Hyderabad rules that no service tax is payable on electricity and water supplied to tenants by GMR Hyderabad Airport, citing government exemptions.

Limitation period cannot be extended for interpretation issue with no suppression

November 1, 2023 558 Views 0 comment Print

CESTAT Kolkata quashes penalty in a service tax case related to testing, inspection, and certification services due to a limitation issue.

CENVAT Credit admissible on ‘Banking & Financial Services’ used in Immovable Property Renting

November 1, 2023 297 Views 0 comment Print

CESTAT Bangalore’s recent decision on CENVAT credit for banking and financial services in property rentals. Detailed analysis and implications of the case.

Imposition of penalty u/s 78 without intention to evade payment of tax untenable

October 31, 2023 1407 Views 0 comment Print

CESTAT Delhi held that imposition of penalty under section 78 of the Finance Act without elements of fraud or collusion or willful mis-statement or suppression of facts or violation of Act or Rules made thereunder with an intent to evade payment of tax is untenable in law.

Coverage of Postweld heat treatment within ‘Technical Testing and Analysis Service’ needs re-consideration

October 27, 2023 309 Views 0 comment Print

CESTAT Chennai held that coverage of activity of Postweld heat treatment/ stress relief heat treatment as within the definition of ‘Technical Testing and Analysis Service’ needs re-consideration as appellant doesn’t issue any report certifying quality of goods.

Knowhow Not Intellectual Property Right if no Legal Protection

October 26, 2023 597 Views 0 comment Print

Read about the Intas Pharmaceuticals Ltd vs. C.S.T. – Service Tax case, where the need for legal protection of intellectual property for tax liability is discussed.

No Service Tax on GSA Commission from Foreign Airlines: CESTAT Chandigarh

October 25, 2023 372 Views 0 comment Print

CESTAT Chandigarh rules that General Sales Agent (GSA) commissions received by Bird Travels P Ltd. from foreign airlines for promoting and marketing services are not subject to service tax.

CESTAT Drops Service Tax Demand for HUDCO Construction Services Due to Non-Commercial Project Nature

October 24, 2023 1083 Views 0 comment Print

CESTAT Kolkata drops Service Tax demand for HUDCO Construction services due to non-commercial project nature. Learn more on the case of Uttam Chand Sethia and its implications on this blog post!

CESTAT Grants Relief to Insurer, Allowing Closure U/s. 73(3) of Finance Act

October 24, 2023 426 Views 0 comment Print

Read about the CESTAT Hyderabad decision in Shriram Life Insurance vs. Commissioner of Customs case. CESTAT quashes service tax demand, citing Section 73(3) of the Finance Act.

Catering service to students in educational institution exempt from service tax

October 23, 2023 675 Views 0 comment Print

CESTAT Mumbai held that the catering service provided to the students in the educational institution qualify for service tax exemption as per the notification no. 25/2012-ST dated 20.06.2012.

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