Directors' remuneration under reverse charge was not taxable after prior tribunal rulings settled the issue.

Service tax on directors' remuneration under reverse charge was treated as settled by prior tribunal rulings construing Sl. No. 5A of Notification No. 30/2012-ST. On that basis, the challenge by the Revenue was found to have no merit, as the same question had already been answered against the Revenue and in favour of the assessee. The operative result was that directors' remuneration was not subjected to service tax under the reverse charge mechanism on the facts considered.

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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 dispute was treated as settled by prior tribunal rulings which had already answered the same question against the Revenue and in favour of the assessee. On that basis, the Tribunal found no merit in the Revenue's challenge to service tax liability on directors' remuneration under reverse charge.

Conclusion: The issue was decided against the Revenue and in favour of the assessee.

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