Service Tax Can’t Be Levied on Third-Party Trading Income; CESTAT Quashes Rs. 2.23 Cr Demand

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Service Tax Can’t Be Levied on Third-Party Trading Income; CESTAT Quashes Rs. 2.23 Cr Demand

Indirect Taxes

Published on

17/04/2026

By Mariya Paliwala

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The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Kolkata Bench has held that income earned by a third party cannot be added to the taxable value of services for the purpose of levying service tax. The bench of Ashok Jindal (Judicial Member) and K.Anpazhakan (Technical Member) set aside a demand of over ₹2.23 crore…

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Mariya Paliwala https://www.jurishour.in/

Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.

Service Tax Can’t Be Levied on Third-Party Trading Income; CESTAT Quashes Rs. 2.23 Cr Demand

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