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

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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

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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…

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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.

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Service Tax Exemption

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

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