Service Tax Exemption Can’t Be Denied Merely For Payment Received From Third Party Acting On Behalf Of Main Contractor: CESTAT

HomeIndirect TaxesService Tax Exemption Can’t Be Denied Merely For Payment Received From Third...

Service Tax Exemption Can’t Be Denied Merely For Payment Received From Third Party Acting On Behalf Of Main Contractor: CESTAT

Indirect Taxes

Published on

07/04/2026

By Mariya Paliwala

Service Tax Exemption Can’t Be Denied Merely For Payment Received From Third Party Acting On Behalf Of Main Contractor: CESTAT

🚀 Stay Connected With JurisHour

WhatsApp X Telegram

The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), Delhi Bench, has held that service tax exemption cannot be denied merely because payment for services was received from a third party acting on behalf of the main contractor. The bench Dr. Rachna Gupta (Judicial Member) and Hemambika R. Priya (Technical Member) has observed that the…

Membership Required

You must be a member to access this content.

View Membership Levels

Already a member? Log in here

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.

Tags
Service Tax Exemption

Service Tax Exemption Can’t Be Denied Merely For Payment Received From Third Party Acting On Behalf Of Main Contractor: CESTAT

Membership Required

Latest articles

Mere Facilitation of Customs Clearance Can’t Establish Knowledge of Smuggling: Madras High Court

Income Tax Dept. Can’t Ignore Documents, Furnished by Assessee While Making Unexplained-Credit Addition: Delhi High Court

Delhi High Court Declines to Revisit CENVAT Credit Evidence, Holds Judicial Review of Settlement Commission Orders Narrow

Settled Customs Dispute Can’t Be Reopened Through Article 226 Challenge to Interest Liability: Delhi High Court

More like this

Mere Facilitation of Customs Clearance Can’t Establish Knowledge of Smuggling: Madras High Court

Income Tax Dept. Can’t Ignore Documents, Furnished by Assessee While Making Unexplained-Credit Addition: Delhi High Court

Delhi High Court Declines to Revisit CENVAT Credit Evidence, Holds Judicial Review of Settlement Commission Orders Narrow

About us

Company

Categories