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 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 588 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 1101 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 1227 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 1017 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 948 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 72438 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 2664 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 54 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 324 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 81 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 210 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 1608 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 546 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 474 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 1248 Views 0 comment Print


Service Tax on Brand Promotion Payment by Nike India during IPL to players

April 22, 2023 447 Views 0 comment Print

CESTAT Ahmedabad exempts IPL player Ajitesh Kamlesh Argal from service tax on remuneration, setting a precedent on employment vs brand promotion in sports.

Inordinate & Unexplained Delay in appeal – HC denies Condonation

April 22, 2023 867 Views 0 comment Print

It is well settled that each day of delay in filing has to be explained. In present case, there are large gaps in time period for which no ostensible reason been provided.

Hair Transplant is a cosmetic surgery & liable to service tax levy

April 21, 2023 5556 Views 0 comment Print

Hair Transplant is neither undertaken to restore or reconstruct anatomy or its functions, nor the procedure of hair transplant restores developmental abnormalities degenerative diseases, injury or trauma. We find that hair transplant is a medical procedure to improve outer look of the body for time being and it does in any way contributes to the anatomy or functions of human body.

Duty free shops being outside customs frontiers of India cannot be saddled with any indirect tax burden

April 21, 2023 2673 Views 0 comment Print

Supreme Court held that Duty Free Shops, whether in the arrival or departure terminals, being outside the customs frontiers of India, cannot be saddled with any indirect tax burden and any such levy would be unconstitutional. Accordingly, tax levied on the same is refundable

Adjudication of second SCN on same set of facts without Adjudicating First one is untenable

April 21, 2023 1728 Views 0 comment Print

Shairu Gems Diamonds Pvt. Ltd Vs Commissioner of Service Tax-IV (CESTAT Mumbai) CESTAT find that the learned Commissioner at paragraph 2 has referred to the show cause notice dated 21.08.2012 having been issued to the appellant, seeking confirmation of service tax demand for the period 2008 to 2012. He has also recorded that the said […]

Order passed without giving opportunity to petitioner is remanded back to AO by HC

April 21, 2023 336 Views 0 comment Print

order has been passed without any giving opportunity to the petitioner to produce the relevant documents which were in his custody, is being set aside and the matter is being remanded back to the Assessing Officer to pass a fresh order after giving one opportunity to petitioner

Cenvat Credit as per books cannot be rejected without issuing SCN

April 21, 2023 507 Views 0 comment Print

CESTAT held that unless CENVAT Credit availed by the appellant has not been recovered by way of issue of show cause notice invoking Rule 14 of CENVAT Credit Rules, 2004, the CENVAT Credit available on the books of account cannot be rejected when it is accumulated on account of export of Service.

Service Tax & Penalty imposed in absence of Consignment note related to GTA: HC allows one more opportunity

April 19, 2023 735 Views 0 comment Print

Treveni Cargo Movers Pvt. Ltd. Vs Union of India and Others (Punjab and Haryana HC) On asking of the Court, Mr. Rishabh Kapoor, Advocate-Sr. Standing counsel-CBIC, accepts notice on behalf of the respondent(s) and states that in the absence of production of consignment notes, the impugned order which is an appealable order, has been correctly […]

No service tax on Construction of Complex Services by co-op housing society to its members 

April 19, 2023 759 Views 0 comment Print

The issue on merit that whether the service of construction of complex provided by the appellant’s cooperative housing society to its members is eligible to service tax or otherwise has been settled in favour of the appellant. It was informed by the learned counsel that the Hon’ble High Court’s judgment (supra) has been accepted by the revenue.

No Service Tax if completion certificate issued before July 01 2010 for Mall construction

April 19, 2023 594 Views 0 comment Print

H.C. Buildcon Pvt. Ltd. Vs Commissioner, Central Excise & CGST Alwar (CESTAT Delhi) As regards the second submission regarding the certificate dated March 31, 2010 issued by the Regional Manager, RIICO, a perusal of the said certificate would show that it was issued by the Regional Manager RIICO in connection with the commercial plot allotted […]

Search Post by Date
July 2024
M T W T F S S
1234567
891011121314
15161718192021
22232425262728
293031