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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 822 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 540 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 1620 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 75705 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 2175 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 58 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 58 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 108 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 72 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 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 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 2244 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 600 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 546 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 22144 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 2021 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 1970 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 456 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 850 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 561 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 1437 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 522 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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