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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 1602 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 1392 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 1800 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 1116 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 1395 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 1140 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 73626 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 2769 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 1821 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 1734 Views 0 comment Print


Latest Judiciary


KLE Society’s Services to University of Sains Malaysia Qualify as ‘Export of Services’

Service Tax : CESTAT Bangalore rules KLE Society's services to Malaysian university qualify as export of services, overturning a substantial ser...

February 21, 2025 48 Views 0 comment Print

Service tax not leviable on distributor of lottery tickets: SC

Service Tax : Supreme Court held that activity of lottery distributor doesn’t constitute a service and hence imposition of service tax on dist...

February 21, 2025 96 Views 0 comment Print

Quashing of SCN on One Demand Doesn’t Restrict Adjudication on Other Demands: Delhi HC

Service Tax : The Respondent was engaged in the business of fabrication and fixing of aluminium utensils. Respondent had availed CENVAT credit o...

February 20, 2025 51 Views 0 comment Print

Calcutta HC quashes duplicate service tax demand for same period

Service Tax : The Calcutta High Court quashes a duplicate service tax demand for the same period in Arjun Chettri vs Union of India & Ors, order...

February 17, 2025 159 Views 0 comment Print

Service Tax Cannot Be Levied Solely Based on ITR Data: Bombay HC

Service Tax : Bombay High Court rules that service tax cannot be imposed solely on income tax return data. The department may issue a fresh noti...

February 11, 2025 8304 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 1731 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 624 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 525 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 558 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 1452 Views 0 comment Print


Service tax demand based on consolidated tax liability without specifying specific service unsustainable

November 22, 2023 894 Views 0 comment Print

CESTAT Chennai held that show cause notice not specifying specific service rather demanding service tax on consolidated tax liability makes the show cause notice indefensible. Accordingly, the demand raised thereon is liable to be set aside.

Taxability of Corporate Guarantee: CESTAT’s Verdict Challenged in SC

November 22, 2023 1116 Views 0 comment Print

Dive into the legal battle over corporate guarantees’ taxability as Business Auxiliary Service. Explore the CESTAT’s decision, the Revenue Department’s stance, and the ongoing Supreme Court appeal.

CESTAT upheld Service Tax Penalty for non-payment of Service Tax on Renting for 6 years

November 22, 2023 408 Views 0 comment Print

Explore the CESTAT Delhi order on Nagar Parishadservice tax case. Details on charges, legal arguments, and penalties. Analysis of the verdict and its implications.

Service tax not leviable on statutory charges collected from land allottees as fixed by IDCO

November 21, 2023 996 Views 0 comment Print

CESTAT Kolkata held that processing fee, transfer fee, administrative charges, etc. collected from land allottees as fixed by IDCO are statutory in nature. Accordingly, service tax is not leviable on the same.

Fuel surcharge not to be added for determining basic fare as commission paid on air fare only

November 21, 2023 564 Views 0 comment Print

CESTAT Delhi held that demand of service tax under rule 6(7) of the Service Tax Rules, 1994 by adding the amount of fuel surcharge to the air fare for the purpose of determining the basic fare unsustainable as commission was paid on air fare only and not on air fare plus fuel surcharge.

Services in the Form of Receipt of Patent Registered Outside India are not liable to Service Tax

November 20, 2023 375 Views 0 comment Print

Services in the Form of Receipt of Patent Registered Outside India not liable to Service Tax – CESTAT, Ahmedabad. Intas Pharmaceuticals Ltd. entered into a Technology Transfer and Licensing Agreement with Swiss company for development and commercialization of recombinant human erythropoietin. Technology Know-how Transfer Agreement with UK’s Biocam Ltd.

Service Tax Liability on Government Guarantee Commission for Irrevocable Debt Market Fundraising

November 20, 2023 642 Views 0 comment Print

Since raising of finance for day-to-day operations by assessee was squarely covered within the scope of the definition of ‘support service’ and thus assessee was liable to discharge service tax on the Guarantee commission paid to Government of Karnataka or raising funds from the debt market.

Laying of pipeline doesn’t fall under Industrial or Commercial Construction Service

November 20, 2023 798 Views 0 comment Print

CESTAT Ahmedabad held that service of laying of pipeline for Gujarat Water Supply & Sewerage Board (GWSSB) is not falling under the service of industrial or commercial construction service.

Pest control contract: Kerala HC Rejects Service Tax Refund & VAT Demand Plea

November 20, 2023 636 Views 0 comment Print

Kerala High Court modifies VAT Tribunal’s decision in Gaiagen Technologies case. Ruling clarifies service and works contract, directs fresh assessment. Read more.

Excavation of Lignite and overburden Removal of Materials are Classifiable under ‘Mining Service’ and Not in ‘Site Formation Service’: CESTAT Quashes Service Tax Demand

November 18, 2023 486 Views 0 comment Print

Dholu KCL JPF wins CESTAT Ahmedabad case! Quashing service tax demand, tribunal rules removal of overburden during lignite mining as ‘Mining Service.

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