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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 687 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 471 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 561 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 1449 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 957 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 1455 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 75495 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 3069 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 2169 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 2109 Views 0 comment Print


Latest Judiciary


Service Tax Demand Quashed as Iron Ore Excavation and Grading Held to Be Mining Service

Service Tax : CESTAT Bangalore held that excavation, extraction, grading, and sorting of iron ore are mining-related activities taxable only und...

June 2, 2026 135 Views 0 comment Print

CESTAT Sets Aside Sponsorship Service Tax Demand as Tax Was Already Paid by Service Provider

Service Tax : The Tribunal held that service tax cannot be demanded again when the service provider has already collected and deposited the tax....

June 2, 2026 96 Views 0 comment Print

Service Tax Demand Set Aside as Screening & Grading of Iron Ore was Mining Service not BAS

Service Tax : CESTAT Bangalore held that screening and grading of iron ore are mining-related activities covered under the taxable category of M...

June 2, 2026 129 Views 0 comment Print

67% Abatement Cannot Be Denied Merely Because It Was Not Claimed in ST-3 Returns: CESTAT Kolkata

Service Tax : The dispute concerned denial of 67% abatement on construction and works contract services involving supply of materials. CESTAT he...

June 1, 2026 141 Views 0 comment Print

Cenvat Credit Reversal Upheld as Trading Activity Was Not a Taxable Service: CESTAT Bangalore

Service Tax : The Tribunal held that Cenvat credit is available only in relation to taxable services and not for trading activities. The case wa...

June 1, 2026 87 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 1974 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 948 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 798 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 855 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 2142 Views 0 comment Print


Service Tax on OIDAR services to be paid on or before 06.03.2017

January 30, 2017 3000 Views 0 comment Print

In case of online information and database access or retrieval services provided or agreed to be provided by any person located in a non-taxable territory and received by non-assessee online recipient, the service tax payable for the month of December, 2016 and January, 2017, shall be paid to the credit of the Central Government by the 6th day of March, 2017.

Notification No. 05/2017-Service Tax Dated: 30th January, 2017

January 30, 2017 3885 Views 0 comment Print

In the Notification No. 25/2012 – Service Tax, dated the 20th June, 2012, in the opening paragraph, in entry 34, in the proviso, for the word, brackets, and letter clause (a), the words, brackets and letters clause (a) or clause (b) shall be substituted.

Service Tax –Monitoring of Non-Filers / Stop-Filers

January 27, 2017 4461 Views 0 comment Print

There are several methods for identifying Non-filers and Stop-filers of ST-3 Returns. Directorate General of Systems has taken steps to send bulk mails to Non-filers and Stop-filers of ST-3 Returns, so that they actively participate in the filing.

Service Tax amendments on Hotel Aggregators

January 24, 2017 8919 Views 2 comments Print

The Hotel aggregators such as OYO Rooms, Make my trip etc. who arranges stay for us are cruelty come under the ambit of service tax. These aggregators are liable to pay service tax on the entire accommodation. The service tax law defines the aggregator as a person who owns and manages an application

Analysis of Recent Service Tax Notification No. 03/2017-ST and 04/2017-ST

January 23, 2017 14944 Views 7 comments Print

CBEC have issued notification No. 03/2017-ST and 04/2017-ST on 12th January, 2017. We have analysed changes/ amendments made through said notifications in this alert.

Service tax liability on liquor license fee paid to state governments

January 23, 2017 21366 Views 5 comments Print

One of recent trends has been enquiries and letters by service tax department to all restaurants/bars/wine shops demanding payment of service tax on liquor license fee paid to state government.

Analysis of Recent Pre-Budget Amendment in Service Tax

January 17, 2017 12118 Views 1 comment Print

Central Board of Excise and Customs (CBEC) on 12th of January 2017 proposed several amendments in the Service Tax Law, the details of which are as follows:

Service Tax on Online Information & Database access or retrieval service

January 15, 2017 12121 Views 0 comment Print

This article focuses on the recent amendments regarding Service Tax on Online Information and Database access or retrieval service. Any service can come under the net of charging section Sec 66-B only if it satisfies the conditions given in the section.

Tour Operator service-Amendment in abatement & CENVAT allowed

January 15, 2017 83599 Views 16 comments Print

W.e.f. 22.01.2017, the abatement of 40% of gross amount charged for any tour operator service will be available. Therefore, w.e.f. 22.01.2017, service tax will be charged on 60% of the gross amount charged for any tour operator service.

CBEC rationalizes abatement for tour operator services

January 12, 2017 13384 Views 3 comments Print

Seeks to amend notification No. 26/2012-ST dated 20.06.2012 so as to rationalize the Service Tax abatement on Services for tour operator services.

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