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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 1593 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 1383 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 1782 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 73620 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


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 117 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 8157 Views 0 comment Print

Service Tax Refund Claims Must Cite Notification & Provision: CESTAT Ahmedabad

Service Tax : CESTAT Ahmedabad rules that refund claims must clearly specify the notification and legal provision under which they are sought. P...

February 11, 2025 93 Views 0 comment Print

Service tax payable only on service component in case of retreading tyres: Karnataka HC

Service Tax : Karnataka High Court held that in case of service of retreading tyres, service tax is payable only with respect to the service com...

February 11, 2025 54 Views 0 comment Print

Service Tax is not chargeable on reimbursement of expenses: SC

Service Tax : Supreme Court upholds CESTAT's decision, ruling no service tax is applicable on reimbursement of expenses, as no service element e...

February 1, 2025 1407 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 under Section 73: Normal Period Rule, Extended Period Exception

January 1, 2025 636 Views 0 comment Print

CESTAT Mumbai rules extended limitation cannot apply for service tax demand on sub-contractors due to conflicting decisions, emphasizing procedural norms.

Technical support service rendered online to foreign companies were ‘Export Of Service’ and not Intermediary service, refund of Rs. 16.8 Cr was allowable

January 1, 2025 156 Views 0 comment Print

CIT (Appeals) held that assessee qualified as an ‘intermediary,’ making the services rendered ineligible for classification as ‘Export of Services’ under the Service Tax Rules, 1994.

Marketing support services by Indian Company to its Foreign Head Quarters qualify as ‘Export’

December 30, 2024 291 Views 0 comment Print

Nokia India Pvt. Ltd. faced a service tax demand for short payments, penalties, and CENVAT credit issues during the period 2003–2007. CESTAT ruling clarified the matter.

Cost-sharing arrangement not amount to provision of BSS or other taxable service

December 30, 2024 261 Views 0 comment Print

CESTAT Ahmedabad ruled that cost-sharing among Gujarat electricity companies, including MGVCL, does not constitute taxable Business Support Services under Finance Act, 1994.

Service Tax Refund of Company Cannot Be Used for Director’s Proprietary Dues: Kerala HC

December 23, 2024 249 Views 0 comment Print

Service Tax Refund of Company cannot can be appropriated towards outstanding dues of proprietary concern of Director: Kerala HC

Director’s Admission of Tax Liability Validates Quantification Under SVLDRS: Bombay HC

December 18, 2024 357 Views 0 comment Print

Bombay High Court upheld the petitioner’s claim that the director’s statement quantifies tax dues, making them eligible for the SVLDRS scheme.

SVLDRS-3 Issued Without Hearing Violates Natural Justice: Bombay HC

December 16, 2024 201 Views 0 comment Print

Bombay High Court remanded the SVLDRS-3 order due to non-compliance with natural justice principles, restoring the matter for re-verification and hearing.

Service tax exempt on laying down of optical fibre cable network since beneficiary is Government

December 16, 2024 234 Views 0 comment Print

Delhi High Court held that the work in the nature of laying down of “Optical Fibre Cable Network” to benefit the defence forces for better communication is exempt from service tax since the ultimate beneficiary of the service is Government of India.

Denying benefit under VCES based on audit report not justified: Delhi HC

December 13, 2024 240 Views 0 comment Print

Delhi High Court held that an audit report cannot be regarded as an order of determination under section 72, 73 or 73A of the Finance Act, 1994 hence benefit under Voluntary Compliance Encouragement Scheme (VCES) cannot be deprived.

Bombay HC Remands Sabka Vishwas Case Over Non-Service of SVLDRS-3

December 12, 2024 162 Views 0 comment Print

Bombay High Court remands Sabka Vishwas case to the Designated Committee. SVLDRS-3 communication issues highlighted. Read judgment details and court directives.

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