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 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 123 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


Bombay HC Allows SVLDR Scheme Benefit Despite Excess Tax Declared

December 10, 2024 834 Views 0 comment Print

Kuber Health Food And Allied Vs Union of India (Bombay High Court) High Court Allows SVLDR Scheme Benefit Despite Higher Tax Quantification Declared Out of Abundant Caution- Admitted Tax Liability Before Cut-Off Date Upholds Eligibility for Settlement Scheme, Emphasizing the Objective of Reducing Litigation Summary of Judgment This petition raises the issue of eligibility under […]

Option Under Rule 6(3)(ii) of Cenvat Credit Rules Mandates Compliance with Payment Obligations

December 5, 2024 579 Views 0 comment Print

CESTAT Delhi partially allows Marudhar Hotels’ appeal regarding Cenvat credit demands under Rule 6 of the Cenvat Credit Rules, 2004. Read detailed judgment analysis.

Service Tax Demand Not Applicable When Paid under RCM: CESTAT Ahmedabad

December 4, 2024 942 Views 0 comment Print

CESTAT Ahmedabad rules that service tax cannot be demanded when tax liability is already settled under Reverse Charge Mechanism.

IPL Sponsorship Exempt from Service Tax: CESTAT Delhi

December 2, 2024 666 Views 0 comment Print

CESTAT exempts Nokia India from service tax on sponsoring Kolkata Knight Riders in IPL, ruling that IPL qualifies as a sports event under tax laws.

Karnataka HC Sets Aside Service Tax Demand for Advocates & directs reconsideration

December 1, 2024 720 Views 0 comment Print

Karnataka HC exempts advocates from service tax, remanding case for fresh consideration after finding procedural flaws in the demand order issued.

Service Tax Demand Cannot Be Solely Based on Oral Statements: CESTAT Ahmedabad

November 29, 2024 1089 Views 0 comment Print

CESTAT Ahmedabad ruled that tax demands cannot rely solely on oral statements without corroborative evidence. The judgment reduces tax demand and waives penalties.

Penalty u/s. 78 justified since tax determined during course of investigation: CESTAT Allahabad

November 29, 2024 843 Views 0 comment Print

No deduction under the Head “Provident Fund” is permissible in the above provisions and I therefore, hold that the taxable value of Rs.22,93,296/- for which deduction has been claimed by the party is part of the value of taxable services and is not allowed.

Contracts between service provider and recipient is base for levy of service tax

November 29, 2024 948 Views 0 comment Print

The respondent on the other hand is of the view that the perpetual transfers being permanent rather not temporary, the show cause notices proposing to levy tax and the impugned orders of adjudication levying tax are without jurisdiction.

Cenvat Credit availment on debit note allowed as it covered all requisite particulars: CESTAT Allahabad

November 25, 2024 759 Views 0 comment Print

CESTAT Allahabad held that denial of cenvat credit, merely because the credit is availed on the basis of debit note, not justified since debit note covered all the requisite particulars. Accordingly, cenvat allowed on the basis of debit note.

Madras HC held explanation in Sl. No.7 of notification no. 1/2006-ST dated 01.03.2006 as ultra vires

November 23, 2024 756 Views 0 comment Print

The prayers are for writs of declaration to declare Explanation in Sl.No.7 of Notification No.1/2006-ST dated 01.03.2006 as ultra vires under various provisions of the Finance Act, 1994 and Articles 14 and 265 of the Constitution of India.

Search Post by Date
June 2026
M T W T F S S
1234567
891011121314
15161718192021
22232425262728
2930