Follow Us :

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 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


Service Tax payable under reverse charge when reimbursable expense incurred by distributor on providing service on behalf of taxable person

May 24, 2024 354 Views 0 comment Print

CESTAT Chandigarh partly allowed Maruti Suzuki India Ltd.’s appeal against Service Tax demand, highlighting that tax under reverse charge applies when distributors incur reimbursable expenses for the taxable person. Dive into the case and understand the intricacies of the reverse charge mechanism.

Service tax leviable on services rendered by Advocate & Senior Advocate under RCM

May 23, 2024 450 Views 0 comment Print

Explore the Karnataka High Court’s verdict on the levy of service tax for legal services by advocates and senior advocates under reverse charge. Understand exemptions and implications in this comprehensive analysis.

No service tax on Ocean freight margin recovered from customers: CESTAT Ahmedabad

May 19, 2024 489 Views 0 comment Print

Understand the CESTAT Ahmedabad ruling: No service tax on freight margin recovered from customers in outbound shipment cases. Analysis & implications discussed.

Reimbursements Excluded from Taxable Service Value: CESTAT Hyderabad

May 19, 2024 1689 Views 0 comment Print

In a landmark decision, CESTAT Hyderabad rules in favor of CISF, stating reimbursements aren’t taxable, citing precedents. Detailed analysis here.

Extended period of limitation cannot be invoked solely on audit queries & objections

May 17, 2024 564 Views 0 comment Print

CESTAT held that Department could not solely rely on audit queries and objections to invoke extended period of limitation. It reiterated that appellant, being a Private Limited Company, had its Profit/Loss Account and Balance Sheet accessible as public documents, thus undermining any allegation of suppression.

CESTAT Orders Remand for Fresh Fact Finding on Service Tax Classification Dispute

May 17, 2024 138 Views 0 comment Print

CESTAT Mumbai remands Michigan Engineers Pvt Ltd’s case for re-adjudication, questioning service classification and subcontractor’s role in taxable services.

Service Tax refund to SEZ unit cannot be denied for Registration condition breach

May 16, 2024 318 Views 0 comment Print

In Roop Telesonic Ultrasonix Limited vs Commissioner of Customs (CESTAT Ahmedabad), SEZ service tax refund upheld despite procedural lapse.

Patna HC Grants Interim Stay in Service Tax Case: Order Passed After 1-Year Deadline

May 16, 2024 303 Views 0 comment Print

Patna High Court grants interim stay on service tax case due to violation of FA, 1994. Union asked for reasons behind delay. Awaiting positive outcome.

No Service Tax for Residential Complexes Developed for Co-op Society Members’ Personal Use

May 15, 2024 414 Views 0 comment Print

Service Tax demands for residential complexes were set aside when the units were developed for personal use by the members of co-operative societies. This principle was upheld in various judgments cited by Saumya Developers, indicating that no Service Tax was payable on residential units created for personal use.

Option to avail or not avail Cenvat credit can be exercised on a contract-by-contract basis

May 15, 2024 156 Views 0 comment Print

CESTAT Ahmedabad held that option to avail or not avail Cenvat credit could be exercised on a contract-by-contract basis. Tribunal further clarified that centralised registration did not affect availment of benefits under notifications in question.

Search Post by Date
July 2024
M T W T F S S
1234567
891011121314
15161718192021
22232425262728
293031