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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 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 687 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 471 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 558 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 1449 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 957 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 1455 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 75495 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 3069 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 2169 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 2109 Views 0 comment Print


Latest Judiciary


Service Tax Demand Quashed as Iron Ore Excavation and Grading Held to Be Mining Service

Service Tax : CESTAT Bangalore held that excavation, extraction, grading, and sorting of iron ore are mining-related activities taxable only und...

June 2, 2026 99 Views 0 comment Print

CESTAT Sets Aside Sponsorship Service Tax Demand as Tax Was Already Paid by Service Provider

Service Tax : The Tribunal held that service tax cannot be demanded again when the service provider has already collected and deposited the tax....

June 2, 2026 90 Views 0 comment Print

Service Tax Demand Set Aside as Screening & Grading of Iron Ore was Mining Service not BAS

Service Tax : CESTAT Bangalore held that screening and grading of iron ore are mining-related activities covered under the taxable category of M...

June 2, 2026 120 Views 0 comment Print

67% Abatement Cannot Be Denied Merely Because It Was Not Claimed in ST-3 Returns: CESTAT Kolkata

Service Tax : The dispute concerned denial of 67% abatement on construction and works contract services involving supply of materials. CESTAT he...

June 1, 2026 135 Views 0 comment Print

Cenvat Credit Reversal Upheld as Trading Activity Was Not a Taxable Service: CESTAT Bangalore

Service Tax : The Tribunal held that Cenvat credit is available only in relation to taxable services and not for trading activities. The case wa...

June 1, 2026 87 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 1974 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 948 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 798 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 855 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 2136 Views 0 comment Print


Service Tax Cannot Be Levied Solely Based on ITR Data: Bombay HC

February 11, 2025 10602 Views 0 comment Print

Bombay High Court rules that service tax cannot be imposed solely on income tax return data. The department may issue a fresh notice for income from other sources.

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

February 11, 2025 540 Views 0 comment Print

CESTAT Ahmedabad rules that refund claims must clearly specify the notification and legal provision under which they are sought. Procedural lapses can lead to denial.

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

February 11, 2025 594 Views 0 comment Print

Karnataka High Court held that in case of service of retreading tyres, service tax is payable only with respect to the service component under the Finance Act. Service tax is not payable on the entire gross value. Hence, petition partly allowed.

Service Tax is not chargeable on reimbursement of expenses: SC

February 1, 2025 2718 Views 0 comment Print

Supreme Court upholds CESTAT’s decision, ruling no service tax is applicable on reimbursement of expenses, as no service element exists.

No Service Tax Penalty If Tax dues Paid Before SCN: CESTAT Ahmedabad

February 1, 2025 1104 Views 0 comment Print

CESTAT Ahmedabad rules that service tax with interest paid before a show cause notice (SCN) invalidates penalties under Section 78 of the Finance Act, 1994.

Service tax not leviable on allocation of head office expense by head office to branch

January 31, 2025 879 Views 0 comment Print

CESTAT Mumbai held that the allocation of head office executive and general administrative expenses by the head office of Standard Chartered Bank to India branch cannot be subjected to levy of service tax under the Finance Act, 1994.

Sovereign functions performed by ADDA is exempt from service tax: CESTAT Kolkata

January 23, 2025 1119 Views 0 comment Print

CESTAT Kolkata held that Asansol Durgapur Development Authority [ADDA] performing sovereign functions on behalf of the State Government of West Bengal is exempt from service tax. Accordingly, service tax not leviable.

Allahabad HC Directs Refund of Service Tax to Aviation Students

January 21, 2025 372 Views 0 comment Print

Allahabad HC directs Indira Gandhi Rashtriya Uran Akademi to address the service tax refund claims of aviation students in line with prior rulings.

Pre-June, 2019 Duty Quantification Validates SVLDR Application: Bombay HC

January 20, 2025 468 Views 0 comment Print

Bombay HC upholds SVLDR Scheme eligibility for duty quantified before June 30, 2019, despite post-deadline notice issuance in Bramhanand Kanojia case.

Bombay HC quashes reconsideration of SVLDRS application based on admitted tax liability  

January 17, 2025 882 Views 0 comment Print

Bombay HC quashes rejection of Santosh Bhandarkar’s SVLDRS application, orders reconsideration based on admitted tax liability under the Scheme.

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