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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


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 978 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 1044 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 960 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 831 Views 0 comment Print

Tax Issues in Business Reorganization: Analysis & Insights

Service Tax : Discover tax challenges in business reorganization, income tax analysis, case rulings, and expert insights on navigating complex i...

September 20, 2023 1392 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 993 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 71892 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 2649 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 1722 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 1611 Views 0 comment Print


Latest Judiciary


No service tax on Ocean freight margin recovered from customers: CESTAT Ahmedabad

Service Tax : Understand the CESTAT Ahmedabad ruling: No service tax on freight margin recovered from customers in outbound shipment cases. Anal...

May 19, 2024 216 Views 0 comment Print

Reimbursements Excluded from Taxable Service Value: CESTAT Hyderabad

Service Tax : In a landmark decision, CESTAT Hyderabad rules in favor of CISF, stating reimbursements aren't taxable, citing precedents. Detaile...

May 19, 2024 915 Views 0 comment Print

Extended period of limitation cannot be invoked solely on audit queries & objections

Service Tax : CESTAT held that Department could not solely rely on audit queries and objections to invoke extended period of limitation. It reit...

May 17, 2024 297 Views 0 comment Print

CESTAT Orders Remand for Fresh Fact Finding on Service Tax Classification Dispute

Service Tax : CESTAT Mumbai remands Michigan Engineers Pvt Ltd's case for re-adjudication, questioning service classification and subcontractor'...

May 17, 2024 81 Views 0 comment Print

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

Service Tax : In Roop Telesonic Ultrasonix Limited vs Commissioner of Customs (CESTAT Ahmedabad), SEZ service tax refund upheld despite procedur...

May 16, 2024 225 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 1539 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 495 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 450 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 462 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 1110 Views 0 comment Print


Latest Posts in Service Tax

No service tax on Ocean freight margin recovered from customers: CESTAT Ahmedabad

May 19, 2024 216 Views 0 comment Print

Understand the CESTAT Ahmedabad ruling: No service tax on freight margin recovered from customers in outbound shipment cases. Analysis & implications discussed.

Reimbursements Excluded from Taxable Service Value: CESTAT Hyderabad

May 19, 2024 915 Views 0 comment Print

In a landmark decision, CESTAT Hyderabad rules in favor of CISF, stating reimbursements aren’t taxable, citing precedents. Detailed analysis here.

Extended period of limitation cannot be invoked solely on audit queries & objections

May 17, 2024 297 Views 0 comment Print

CESTAT held that Department could not solely rely on audit queries and objections to invoke extended period of limitation. It reiterated that appellant, being a Private Limited Company, had its Profit/Loss Account and Balance Sheet accessible as public documents, thus undermining any allegation of suppression.

CESTAT Orders Remand for Fresh Fact Finding on Service Tax Classification Dispute

May 17, 2024 81 Views 0 comment Print

CESTAT Mumbai remands Michigan Engineers Pvt Ltd’s case for re-adjudication, questioning service classification and subcontractor’s role in taxable services.

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

May 16, 2024 225 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 159 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 276 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 117 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 384 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 258 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.

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