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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 813 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 537 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 1617 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 75699 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 2166 Views 0 comment Print


Latest Judiciary


Audit Detection, Non-Filing of Returns Alone Don’t Prove Tax Evasion: CESTAT Chennai

Service Tax : CESTAT Chennai set aside the service tax demand, holding the extended limitation period was not invocable as suppression with inte...

July 18, 2026 87 Views 0 comment Print

CENVAT Credit on Set Top Boxes Allowed as Inputs to Dish TV: CESTAT Allahabad

Service Tax : CESTAT Allahabad set aside interest demand, holding set top boxes qualified as inputs and full CENVAT credit was admissible on rec...

July 17, 2026 51 Views 0 comment Print

CENVAT Credit on Imported Dredger Allowed as Input Under Rule 2(k): CESTAT Hyderabad

Service Tax : CESTAT Hyderabad allowed CENVAT credit on an imported dredger as input under Rule 2(k), set aside the credit demand and disposed o...

July 17, 2026 54 Views 0 comment Print

Performance Bank Guarantee Invocation Quashed for Unrelated Earlier Contract Claim: Calcutta HC

Service Tax : Calcutta HC quashed invocation of a performance bank guarantee for recovery under an earlier contract and directed refund of the g...

July 17, 2026 57 Views 0 comment Print

Service Tax Demand on Government Works Contracts Set Aside on Limitation: CESTAT Kolkata

Service Tax :  CESTAT Kolkata set aside Service Tax demand, interest and penalty, holding issues in favour of the appellant on exemption or lim...

July 17, 2026 90 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 972 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 840 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 2238 Views 0 comment Print


Service Tax refund to SEZ unit cannot be denied for Registration condition breach

May 16, 2024 900 Views 0 comment Print

In Roop Telesonic Ultrasonix Limited vs Commissioner of Customs (CESTAT Ahmedabad), SEZ service tax refund upheld despite procedural lapse.

Patna HC Grants Interim Stay in Service Tax Case: Order Passed After 1-Year Deadline

May 16, 2024 918 Views 0 comment Print

Patna High Court grants interim stay on service tax case due to violation of FA, 1994. Union asked for reasons behind delay. Awaiting positive outcome.

No Service Tax for Residential Complexes Developed for Co-op Society Members’ Personal Use

May 15, 2024 1323 Views 0 comment Print

Service Tax demands for residential complexes were set aside when the units were developed for personal use by the members of co-operative societies. This principle was upheld in various judgments cited by Saumya Developers, indicating that no Service Tax was payable on residential units created for personal use.

Option to avail or not avail Cenvat credit can be exercised on a contract-by-contract basis

May 15, 2024 696 Views 0 comment Print

CESTAT Ahmedabad held that option to avail or not avail Cenvat credit could be exercised on a contract-by-contract basis. Tribunal further clarified that centralised registration did not affect availment of benefits under notifications in question.

Services By Microsoft India To Microsoft Singapore qualifies as export of Services

May 15, 2024 1593 Views 0 comment Print

CESTAT Chandigarh rules in favor of Microsoft India, stating services rendered to overseas entity are exports, exempting from service tax.

No service Tax on Sale of Coal Purchased from CIL to End users at 5% Margin

May 15, 2024 690 Views 0 comment Print

Appellant’s relationship with CIL was one of sale/purchase on a principal-to-principal basis. Therefore, appellant could not be held liable for service tax under BAS.

Pre-18.4.2006 Service Tax Demand on Foreign Services Unsustainable

May 15, 2024 489 Views 0 comment Print

Service tax demand on services from abroad before 18.4.2006 isn’t sustainable. Issuing authority must specify applicable sub-clause in notice.

CESTAT Quashes Service Tax Demand on Water Supply Agreement

May 14, 2024 2007 Views 0 comment Print

No Service Tax on Agreement with government for supply of water on the basis of volume of water drawn as same is not a case of assignment of right to use natural resources of government.

Delhi HC Restores Appeal on CESTAT Board Despite 9-Day Pre-Deposit Delay

May 14, 2024 762 Views 0 comment Print

Delhi High Court restores an appeal on the CESTAT Board despite a 9-day pre-deposit delay. Full text of the judgment and its implications discussed.

No Service Tax on Outbound Tours Outside Indian Territory: CESTAT Delhi

May 9, 2024 1446 Views 0 comment Print

Explore the CESTAT Delhi ruling on Weldon Tours & Travels Pvt. Ltd. vs Commissioner of Service Tax, revealing no service tax liability on outbound tours. Full analysis provided.

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