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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 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


Services By Microsoft India To Microsoft Singapore qualifies as export of Services

May 15, 2024 507 Views 0 comment Print

CESTAT Chandigarh rules in favor of Microsoft India, stating services rendered to overseas entity are exports, exempting from service tax.

No service Tax on Sale of Coal Purchased from CIL to End users at 5% Margin

May 15, 2024 276 Views 0 comment Print

Appellant’s relationship with CIL was one of sale/purchase on a principal-to-principal basis. Therefore, appellant could not be held liable for service tax under BAS.

Pre-18.4.2006 Service Tax Demand on Foreign Services Unsustainable

May 15, 2024 165 Views 0 comment Print

Service tax demand on services from abroad before 18.4.2006 isn’t sustainable. Issuing authority must specify applicable sub-clause in notice.

CESTAT Quashes Service Tax Demand on Water Supply Agreement

May 14, 2024 348 Views 0 comment Print

No Service Tax on Agreement with government for supply of water on the basis of volume of water drawn as same is not a case of assignment of right to use natural resources of government.

Delhi HC Restores Appeal on CESTAT Board Despite 9-Day Pre-Deposit Delay

May 14, 2024 240 Views 0 comment Print

Delhi High Court restores an appeal on the CESTAT Board despite a 9-day pre-deposit delay. Full text of the judgment and its implications discussed.

No Service Tax on Outbound Tours Outside Indian Territory: CESTAT Delhi

May 9, 2024 249 Views 0 comment Print

Explore the CESTAT Delhi ruling on Weldon Tours & Travels Pvt. Ltd. vs Commissioner of Service Tax, revealing no service tax liability on outbound tours. Full analysis provided.

Kerala HC Orders Re-Adjudication: Delay in Audited Balance Sheet Production

May 8, 2024 150 Views 0 comment Print

Kerala High Court orders re-adjudication in Kerala State Consumer Federation Ltd. vs Commissioner of Central Tax & Central Excise case due to delay in producing audited balance sheet. Full text judgment provided.

Service Tax Demand Without Proof, based on ST-3 Returns vs. Trial Balance differences unjustified

May 8, 2024 759 Views 0 comment Print

CESTAT Delhi ruled demand based solely on ST-3 returns vs. trial balance differences unjustified without proof of taxable services. Detailed analysis & conclusion provided.

Delhi HC issues notice where SCN is adjudicated upon after 11 years

May 7, 2024 1977 Views 0 comment Print

Delhi High Court issues notice in the case of M/s Payworld Digital Services Pvt. Ltd. where Show Cause Notice (SCN) was adjudicated upon after 11 years. Detailed analysis and implications discussed.

CESTAT Delhi Flags Judicial Indiscipline by lower authorities, Refers Case to CBIC

May 4, 2024 258 Views 0 comment Print

Explore the implications of the recent CESTAT Delhi ruling in South Eastern Coalfields Ltd. vs Commissioner of Central Excise case, shedding light on Service Tax refund issues and judicial discipline.

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