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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 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 816 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 537 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 624 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 1617 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 1035 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 1467 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 75702 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 3114 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 2220 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 2169 Views 0 comment Print


Latest Judiciary


No Service Tax on Construction of Police Buildings: CESTAT Chennai

Service Tax : CESTAT Chennai held that construction and maintenance services for Police Academy and Tamil Nadu Police Housing Corporation were n...

July 19, 2026 37 Views 0 comment Print

CESTAT Chennai Sets Aside Service Tax on Educational Institution Construction Contracts

Service Tax : CESTAT Chennai set aside service tax demands on construction of educational institutions, Government buildings and highway medians...

July 19, 2026 40 Views 0 comment Print

Extended Limitation Can’t Be Invoked for Bona Fide Service Tax Dispute: Chhattisgarh HC

Service Tax : Chhattisgarh HC upheld CESTATs order restricting service tax demand to the normal period under Section 73(1), finding the dispute ...

July 19, 2026 87 Views 0 comment Print

No Service Tax on Meeting Fees to Whole-Time Directors: CESTAT Delhi

Service Tax : CESTAT Delhi allowed the appeal and held that meeting fees paid to whole-time directors are not liable to service tax under the Re...

July 19, 2026 48 Views 0 comment Print

Proportionate CENVAT Credit Reversal Required for Own Investment Activity: CESTAT Delhi

Service Tax : CESTAT Delhi upheld reversal of proportionate CENVAT credit on common input services used for taxable services and investment in s...

July 19, 2026 66 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 2040 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 981 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 843 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 897 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 2238 Views 0 comment Print


How to Know Status of Service Tax & Excise payment Challan

April 5, 2013 96449 Views 19 comments Print

Challan Status Enquiry for Assessee- Using this feature, assessee can track online the status of their challans deposited in banks. a) CIN based view : On entering Challan Identification Number (CIN i.e. details such as BSR Code of Collecting Branch, Challan Tender Date & Challan Serial No.) and amount (optional),the assessee can view the following […]

How to Know name, Address , Location / Division / Commissionerate / Range Code as Per CBEC

April 5, 2013 150600 Views 17 comments Print

How to Know name, Address , Location / Division / Commissionerate / Range Code as Per CBEC Records of Service tax & Excise Assessees This facility enables the assessee view its details (name, address, location code) as present in the Assessee Master provided by CBEC. Details of assessee codes allotted for service tax and excise […]

Management / repair of railway sidings owned by private parties is prima-facie an incident of the maintenance and repair of railway tracks

April 4, 2013 1154 Views 0 comment Print

On 27 July, 2009, Notification No.24/2009-Service Tax, the Central Government in the Ministry of Finance issued a Notification under section 93(1) of the Finance Act, 1994 exempting the Notification No.24/2009-Service Tax taxable service referred to in section 65(105)(zzg) provided to any person by any other person in relation to management, maintenance or repair of roads, from the whole of the service tax leviable thereon. The earlier Notification was amended on 21 January, 2010 to expand the scope of the exemption to cover, inter alia, the management, maintenance or repair of roads, bridges, tunnels, dams, airports, railways and transport terminals.

Detection of Service Tax Evasion of Rs. 300 Crore by Sub- Contractors of L&T & Others

April 4, 2013 1242 Views 0 comment Print

Service Tax Evasion Case Booked by Directorate General of Central Excise Intelligence (DGCEI) Against  M/S Shiv Vani Oil and Gas Exploration Services Ltd. and Sub- Contractors of L&T; Total Evasion of Service Tax Estimated at More than Rs. 300 Crore On the basis of aspecific information, officers of the Directorate General of Central Excise Intelligence […]

FAQs on ST3 return for July-September 2012

April 3, 2013 10970 Views 2 comments Print

I got ST registration on/after 01.07.2012 with the service description, ‘Other Than in the Negative List’. Can I file the return now? Assessees registered / amended their registration on or after 01.07.2012 with the service description, ”All Taxable Services – Other than in the Negative List’ are required to file amendment to their Registration online […]

Changes in Service tax Exemption Provisions WEF 01.04.2013

April 1, 2013 10463 Views 0 comment Print

Exemptions (A) The following exemptions are being rationalized: * Rationalization of exemption limit prescribed for charitable organizations, providing service towards any other object of general public utility. So far, the limit was 25 Lakh Rupees per annum. Now, they will be covered by the threshold exemption. * Exemption provided to restaurants other than those having […]

ST – Changes in Mega Exemption List W.E.F April 1, 2013

April 1, 2013 7094 Views 0 comment Print

CHANGES IN MEGA EXEMPTION LIST W.E.F APRIL 1, 2013 VIDE NOTIFICATION NO. 3/2013-ST DATED. 1-3-2013 AMENDING NOTIFICATION NO. 25/2012-ST DATED. 20-6-2012: • Under S. No. 9 – Exemption by way of auxiliary educational services and renting of immovable property provided by specified educational institutes will not be available i.e. Exemption of auxiliary educational services and […]

No provision U/s. 85 to condone delay beyond period of 3 months on expiry of limitation period

April 1, 2013 628 Views 0 comment Print

The order impugned before the Commissioner was received by the appellant on 04.09.2010 and the appeal was filed on 11.08.2011. Commissioner (Appeals) has observed that there is no provision under Section 85 of the Finance Act, 1994 to condone the delay beyond the period of three months on expiry of the limitation period.

Repair services provided by shipchandlers authorised by ‘port’ amounted to ‘port service’

April 1, 2013 1746 Views 0 comment Print

It is not in dispute that the members of the petitioner-Association are authorized by the port authorities constituted under the Major Port Trusts Act, 1963 to provide such services. It is also not in dispute that without such authorization, such services could not be rendered by them. In fact, the petitioners have produced on record, a licence issued by port authorities authorizing the petitioners to provide such services.

Extended period not to be invoked if order in assessee’s favour is overruled by a larger bench

April 1, 2013 582 Views 0 comment Print

The disputed issue relating to inclusion of cost of materials used for providing photographic services, which stands decided against the appellant by a Larger Bench decision of the Tribunal in the case of Aggarwal Colour Advance Photo System v. CCE [2011] 33 STT 33.

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