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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 1602 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 1392 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 1800 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 1116 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 1395 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 1140 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 73626 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 2769 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 1821 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 1734 Views 0 comment Print


Latest Judiciary


KLE Society’s Services to University of Sains Malaysia Qualify as ‘Export of Services’

Service Tax : CESTAT Bangalore rules KLE Society's services to Malaysian university qualify as export of services, overturning a substantial ser...

February 21, 2025 48 Views 0 comment Print

Service tax not leviable on distributor of lottery tickets: SC

Service Tax : Supreme Court held that activity of lottery distributor doesn’t constitute a service and hence imposition of service tax on dist...

February 21, 2025 99 Views 0 comment Print

Quashing of SCN on One Demand Doesn’t Restrict Adjudication on Other Demands: Delhi HC

Service Tax : The Respondent was engaged in the business of fabrication and fixing of aluminium utensils. Respondent had availed CENVAT credit o...

February 20, 2025 51 Views 0 comment Print

Calcutta HC quashes duplicate service tax demand for same period

Service Tax : The Calcutta High Court quashes a duplicate service tax demand for the same period in Arjun Chettri vs Union of India & Ors, order...

February 17, 2025 159 Views 0 comment Print

Service Tax Cannot Be Levied Solely Based on ITR Data: Bombay HC

Service Tax : Bombay High Court rules that service tax cannot be imposed solely on income tax return data. The department may issue a fresh noti...

February 11, 2025 8304 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 1731 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 624 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 525 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 558 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 1452 Views 0 comment Print


Territorial location cannot decide admissibility of CENVAT Credit

April 17, 2023 243 Views 0 comment Print

CESTAT held that territorial location cannot decide admissibility of CENVAT Credit under Rule 2(l) of CENVAT Credit Rules, 2004.

CENVAT eligible on Architect Service, Telephone Expenses for Hotel Construction

April 17, 2023 291 Views 0 comment Print

Architect service, telephone expenses were input services and therefore Service Tax paid on said services is eligible as CENVAT Credit

Commission from financial institution towards sale of their loan product is liable to Service Tax

April 17, 2023 822 Views 0 comment Print

Commission received from the financial institution towards sale of their loan product is liable to Service Tax

No Unjust Enrichment if tax charged initially is reversed subsequently

April 17, 2023 624 Views 0 comment Print

Unjust-enrichment does not exist in case where assessee initially charged duty / service tax and subsequently issued credit note for the same

Extended period of limitation cannot be invoked in revenue neutral situation

April 17, 2023 1251 Views 0 comment Print

When the tax is paid under reverse charge mechanism, appellant would be entitled to avail credit of same, which leads to a revenue neutral situation

No bar in cross utilisation of Cenvat credit for payment of Central Excise duty or service tax

April 17, 2023 1116 Views 0 comment Print

Lupin Limited Vs Commissioner of Central Tax & Customs (Appeal) (CESTAT Hyderabad) HC held that the appellant have rightly taken credit in view of Rule 2(l) of CCR which entitles a manufacturer to claim Cenvat credit on input services utilise in manufacture of dutiable taxable goods. HC  further hold that there is no bar in […]

No service tax on Business Auxiliary Service utilized outside India to foreign principal

April 16, 2023 630 Views 0 comment Print

Service Tax not payable on ‘Business Auxiliary Service’ provided to a foreign principal, which has been utilized outside India

Deputation of own employees for specified Job work in factory of client is not Manpower Supply Services

April 16, 2023 804 Views 0 comment Print

CESTAT held that where service provider had deployed his employees in manufacturing premises of appellant for specified job works, the same cannot be held as Manpower Supply Services.

CENVAT Credit eligible on Service Tax paid by Automotive Dealers

April 16, 2023 408 Views 0 comment Print

Service tax paid by automotive dealers was availed as Cenvat credit by appellant availment of such credit is in conformity with Cenvat Rules

No Service Tax on Consideration for Composite Construction Services before 01.06.2007

April 15, 2023 624 Views 0 comment Print

Whether appellants liable to pay service tax on consideration received for construction services which are composite in nature including both supply of materials and provision of services for the period prior to 01.06.2007.

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