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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 591 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 1104 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 1230 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 1020 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 951 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 72444 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 2667 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 57 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 333 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 84 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 216 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 1614 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 549 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 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 1251 Views 0 comment Print


Rebate / Refund in respect of service tax paid on input services

September 4, 2013 3029 Views 0 comment Print

Notification No. 12/2005-ST was issued on 19.04.2005. The notification stated that there will be granted rebate of the whole of the duty paid on excisable inputs or the whole of the service tax and cess paid on all taxable input services

Service Tax Voluntary Compliance Encouragement Scheme (VCES)

September 3, 2013 2639 Views 0 comment Print

CA Tarannum Khatri VCES means gift to taxpayers by finance minister. Voluntary pay your tax and get many benefits. Period: 1st October  2007 to 31st  December  2012 Eligibility: The person who has not received notice or order of determination u/s 72, 73 or 73A on or before 1st march 2013 is eligible under the scheme. […]

Too early to comment on Success of VCES : Govt.

August 31, 2013 309 Views 0 comment Print

Voluntary Compliance Encouragement Scheme for Service Tax DefaultersThe Service Tax Voluntary Compliance Encouragement Scheme (VCES) has been brought into effect from 10.05.2013 to encourage voluntary compliance and broaden the service tax base by waiver of interest, penalty and any other consequences to a stop filer, non-filer or non-registrant or any other service provider who is […]

ST-3 Filing Due Date for Oct 12 to Mar 13 extended to 10th September, 2013

August 30, 2013 15772 Views 0 comment Print

CBEC extends the date of submission of the Form ST-3 for the period from 1st October 2012 to 31st March 2013, from 31st August, 2013 to 10th September, 2013 vide Order No. 4/2013-ST. Extension of time has been made due to difficulties faced by some assessees in uploading the offline utilities.

Implications of Service Tax on Printing Newspapers, journals & periodicals

August 29, 2013 13750 Views 5 comments Print

CA Anuj Mehta After reading my article on Implication of Service Tax on the Printing Industry. A common question which has been raised by the professionals & common public is that WHETHER SERVICE TAX IS APPLICABLE ON Printing Newspapers, journals & periodicals on behalf  of other person? And I feel that on this issue there […]

FAQ – Service Tax return (ST3) for Oct, 2012 – Mar, 2013

August 27, 2013 7537 Views 0 comment Print

FAQ FOR ST3 RETURN FOR THE PERIOD OCT, 2012 – MAR, 2013 I. GENERAL  The ST-3 Return for the period, Oct, 2012- Mar, 2013 is a quarterly or half-yearly? It is a half yearly return. Is there any change in the Format of ST3 return for the return period Oct, 2012 -March, 2013 when compared […]

Online version of Service Tax return (ST-3) for October’12 to March’13

August 27, 2013 1563 Views 0 comment Print

 The online version of the Service Tax return (ST-3) for the period October’12 to March’13 is now available for e-filing in ACES. Assessees can also use the offline utility by downloading the latest version from http://acesdownload.nic.in/ or from ‘DOWNLOADS’ Section of ACES website. Assessees whose ST 3 returns for the period October’12 to March’13 for […]

Service Tax Amnesty Scheme (VCES) : A Big Eye Opener

August 26, 2013 264 Views 0 comment Print

Service Tax has become the king in the sphere of the taxation in the mere future. Daily amendments and notifications at the same time, has regarded it as most complicated law and generated huge litigation.

Reimbursement of Expenditure & Service Tax

August 24, 2013 23711 Views 6 comments Print

Sercon India (P) Ltd. is engaged in providing consulting engineer services and receives payments not only for its service but also for reimbursed expenses incurred by it such as air travel, hotel stay, etc. It was paying service tax in respect of amounts received by it for services rendered to its clients. It was not paying any service tax in respect of the expenses incurred by it, which was reimbursed by the clients.

Due Date for Service Tax Return Filing May be extended

August 20, 2013 14157 Views 0 comment Print

Department has released the offline utility for filing of Service Tax Return (ST-3) on 31.07.2013 for the period 1st October, 2012 to 31st March, 2013. At the time of release of offline utility department has announced that online version of Service Tax return (ST 3) will be made available shortly. But even after 20 days of release […]

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