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 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


Refund of unutilized Cenvat Credit admissible for export without payment of service tax

September 11, 2023 966 Views 0 comment Print

CESTAT Mumbai held that refund of unutilized Cenvat Credit of input services duly available even if there is export without payment of service tax.

Monies collected as tax even if wrongly done has to be deposited to Government

September 11, 2023 630 Views 0 comment Print

CESTAT Chennai held that as per Section 73A(2) of the Finance Act, 1994 monies collected as a tax, even if wrongly done, has to be deposited to Government.

Merely right confirmed on party to sale of goods or service undertaken doesn’t make it a franchisee agreement

September 11, 2023 828 Views 0 comment Print

CESTAT Ahmedabad held that merely because by an agreement a right is confirmed on the party to the sale of goods or service undertaken was not ipso-facto bringing the agreement within the ambit of the franchisee.

CESTAT quashes Confiscation, Fines & Customs Duty Demand Due to Lack of CLRI Report

September 11, 2023 543 Views 0 comment Print

CESTAT Chennai sets aside confiscation, fines, and customs duty demands against Benign International due to a lack of CLRI report. Read for comprehensive analysis.

Charges levied by Foreign Bank Not Taxable under Banking & other Financial Services

September 11, 2023 1365 Views 0 comment Print

CESTAT Chennai rules that Kadri Mills (CBE) Ltd. is not liable to pay tax on banking charges deducted by foreign banks. The article provides a comprehensive analysis of the judgment.

LPG Stored in ‘Bullet’ Facility at customers premises Not falls under Storage and Warehousing Services

September 10, 2023 897 Views 0 comment Print

Exploring legal intricacies of Total Energies Marketing India Pvt. Ltd. vs Commissioner of GST & Central Excise case ruled by CESTAT Chennai regarding LPG storage and service tax.

CESTAT allows Cenvat Credit on Capital Goods used for providing Output Service

September 9, 2023 906 Views 0 comment Print

A detailed analysis of the landmark CESTAT Kolkata ruling in Emta Coal Limited vs Commissioner of Central Excise & Service Tax. Understand the legal implications for Cenvat Credit on Capital Goods in the context of providing output services.

MMR Service will be Treated as Exempted Service When the Service Provider did not Receive full Convertible Foreign Exchange within the Time Period Provided under Statute: CESTAT

September 9, 2023 726 Views 0 comment Print

CESTAT held that when there is doubt regarding documents, authority should seek clarification/explanation rather than relying on assumptions.

Omission of registration number purposefully makes invoice inadmissible document

September 9, 2023 840 Views 0 comment Print

CESTAT Mumbai held that as registration numbers were purposefully omitted, accordingly, the genuineness of the invoices are doubtful, the invoices are categorized as inadmissible document.

Cenvat eligible on material used in manufacture of barge which in-turn are used for providing output service

September 9, 2023 618 Views 0 comment Print

CESTAT Ahmedabad held that Cenvat Credit is admissible on any material used for construction of building or fabrication of any equipment which in turn used for providing output taxable service. Cenvat on material used in the manufacture of barges which are used for providing output service is admissible.

Search Post by Date
July 2026
M T W T F S S
 12345
6789101112
13141516171819
20212223242526
2728293031