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Issues: Whether service tax was payable on directors' remuneration under the reverse charge mechanism under Sl. No. 5A of Notification No. 30/2012-ST dated 20.06.2012.
Analysis: The issue was treated as settled and no longer res integra. The cited coordinate decisions had already held that service tax on directors' remuneration under the reverse charge mechanism was not recoverable from the assessee in the manner contended by the Revenue.
Conclusion: The issue was decided in favour of the assessee and against the Revenue.
Final Conclusion: The appeals were allowed and the departmental demand did not survive.
Ratio Decidendi: Where the issue of taxability of directors' remuneration under reverse charge has already been settled against the Revenue, the same view is to be followed and the demand cannot be sustained.
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