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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 591 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 1104 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 1230 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 1020 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 951 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 72447 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 2667 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 57 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 336 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 87 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 216 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 1614 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 549 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 477 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 1251 Views 0 comment Print


Computer training not exempt from service tax during the period 10th Sept 2004 to 15th June 2005 – SC

September 20, 2010 438 Views 0 comment Print

The notification dt . 10th of September, 2004 was issued and made effective from the date of its issuance. The same did not include the concept of “computer training institute” within its ambit and under the aforesaid notification, exemption was only granted to vocational and recreational training institute. A computer training institute which is defined and was included in the notification dt . 20th June, 2003 was specifically excluded from the purview of the notification dt. 10th Sept ., 2004. The Central Government while doing so was fully conscious of the implication thereof and also of the fact as to what constitutes a computer training institute as defined in the notification dt. 20th June, 2003.

CBEC demands Special Audit report of telecom companies to examine service tax angle

September 18, 2010 351 Views 0 comment Print

The Central Board of Excise and Customs (CBEC) has asked the telecom department for copy of special audits that were undertaken on the books of all leading telecom companies to examine the service tax angle. Last year, the government ordered special

Service Tax – Legal provisions and procedures for recovery of arrears/demands

September 16, 2010 18106 Views 0 comment Print

Where any service tax has not been levied or paid or has been short-levied or short-paid or erroneously refunded, the Central Excise Officer may, within one year from the relevant date, serve notice on the person chargeable with the service tax which

Draft circular on arrear recovery manual for Central Excise, Customs and Service Tax

September 16, 2010 1739 Views 0 comment Print

Notification No. 70/2010 Feedback/Comments may be sent to Chief Commissioner (TAR) within two weeks at adc_tar@yahoo.com. Hard copy of the same may follow. PREFACE The arrears of revenue have been piling up over the years due to which it has been felt necessary to compile a ‘Hand Book’ of all legal provisions , including instructions, […]

Service Tax – Notification No. 48/2010 – Amends Notification No. 30/2005 – Power of central excise officers for the purpose of adjudication u/s 83A

September 11, 2010 1505 Views 0 comment Print

Notification No. 48/2010 – Service Tax, New Delhi, the 8th September 2010 G.S.R.    (E).- In exercise of the powers conferred by Section 83A of the Finance Act, 1994 (32 of 1994), the Central Board of Excise and Customs hereby makes the following further amendments in the notification of the Government of India, Ministry of Finance, […]

Service Tax on Software – Tax on goods versus tax on service – constitutional validity – legislative competence of the central government

September 10, 2010 258 Views 0 comment Print

In a recent decision, Honourable Madras High Court has upheld the legislative competence of levy of service tax on software services by the central government

Point of taxation rule is a new milestone

September 8, 2010 559 Views 0 comment Print

If one was to trace the key milestones in the evolution of service taxation in the country, reference will have to be made of import and export rules for services. Equally important and which probably should have been introduced much earlier, are the

Service Tax disputes may cost government 500 crore

September 8, 2010 360 Views 0 comment Print

The government may lose over Rs 500 crore in service tax this year, as its decision to impose tax on eight new services and amend some existing ones has been challenged in three cases — copyright, immovable property and health check-up services provi

Service Tax – Notification No. 47/2010 – Exempts the taxable service of outdoor catering – Centrally assisted Mid-Day Meal Scheme

September 8, 2010 1143 Views 0 comment Print

Service Tax – Notification No. 47/2010 – Exempts the taxable service of outdoor catering – Centrally assisted Mid-Day Meal Scheme New Delhi, the 3rd September, 2010 Notification No. 47/2010 – Service Tax G.S.R. (E).- In exercise of the powers conferred by sub-section (1) of section 93 of the Finance Act, 1994 (32 of 1994) (hereinafter […]

Service Tax – Notification No. 46/2010 – Amendments in the Notification No. 19/2007- ST, dated the 12th May, 2007 – Appeals to appellate Tribunal

September 8, 2010 354 Views 0 comment Print

Service Tax – Notification No. 46/2010 – Amendments in the Notification No. 19/2007- ST, dated the 12th May, 2007 – Appeals to appellate Tribunal Notification No. 46/2010-Service Tax New Delhi, the 3rd August, 2010 G.S.R. (E) – In exercise of the powers conferred by sub-section (1A) of section 86 of the Finance Act, 1994(32 of […]

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