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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 96 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 84 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 129 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 84 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


Kerala HC Denies Extension for Tax Payment under Subka Vishwas Scheme

January 25, 2024 711 Views 0 comment Print

Explore the Kerala High Court judgment on Coach India vs Superintendent of Central Tax. No writ jurisdiction invoked for extending Subka Vishwas Scheme’s payment deadline. Details and analysis provided.

No Service Tax on PSF, Admin Fee & Airport Taxes: Virgin Atlantic Wins Case

January 22, 2024 906 Views 0 comment Print

In a landmark decision, Virgin Atlantic prevails against service tax demands on Passenger Service Fee (PSF), Admin fee, and Airport Taxes. Learn about the crucial legal analysis.

Without Consignment Note, Transport Services Not GTA Services: CESTAT Delhi

January 22, 2024 5127 Views 0 comment Print

Explore the CESTAT Delhi ruling in White N White Minerals Pvt. Ltd. vs Commissioner of Central Goods & Service Tax. Learn why absence of a consignment note deems transport services non-GTA, impacting tax liability. Full analysis and implications.

No Service Tax Liability for Sellers of SIM and Recharge Cards when Telecom Operators Pay Tax on Full MRP

January 19, 2024 1566 Views 0 comment Print

If telecom operators already pay service tax on the entire Maximum Retail Price (MRP) value of SIM cards and recharge cards, individuals selling or dealing with these cards to the public are not subject to additional service tax liability.

No Service Tax for Kolkata Municipal Slaughterhouse Design Work: CESTAT Allahabad

January 16, 2024 585 Views 0 comment Print

CESTAT Allahabad rules on Service Tax exemption for construction of slaughterhouse. Detailed analysis of Commissioner vs. Meatek Food & Machineries case.

VAT Payment not Mandatory for Abatement; Revenue Bears Burden of Proving Consideration Receipt: CESTAT Delhi

January 15, 2024 732 Views 0 comment Print

Explore the Jyoti Sarup Mittal vs Commissioner of Central Tax case. Learn how works contracts, VAT prerequisites, and governmental exemptions impact service tax.

Make My Trip Eligible for Abatement Notification Benefit as Facilitator Between Hotel & Customer

January 15, 2024 1728 Views 0 comment Print

When a person, otherwise was qualified as a tour operator but provide only booking of accommodation service, then such a tour operator would be entitled to claim abatement under the Abatement Notifications as assessee-Make My Trip acted as a facilitator between hotel and customer for short-term accommodation service.

CESTAT Sets Aside Service Tax Demand as it was Based Solely on Income Tax Form 26AS

January 11, 2024 3927 Views 0 comment Print

Rajeshwar Prasad Choudhari challenges service tax demand based on Form 26AS data. CESTAT Kolkata sets aside order due to lack of evidence. Detailed analysis and key legal precedents.

Royalty is a regulatory fee & not a consideration & is not compensatory in nature

January 10, 2024 2958 Views 0 comment Print

CESTAT Chennai rules against service tax on ONGC’s royalty payments for petroleum licenses, affirming royalty as a regulatory fee, not service consideration, offering clarity on tax implications of such payments.

No Service Tax Applicable on Sale of Food in PVR Complex to Movie Viewers

January 7, 2024 1335 Views 1 comment Print

Explore the CESTAT Delhi order on PVR Limited’s challenge against service tax on food and beverages. Analysis, definitions, and key legal insights provided.

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