Form 26AS evidence requires successor-entity accounting verification after business transfer, while invoice-supported related-party advertising expend...
Money-laundering judgment timing requires awaiting the scheduled-offence decision despite continuation of the underlying trial where outcomes directly...
Accredited investor eligibility expands through securities-market exposure, while alternative investment fund disputes require prescribed resolution a...
Customs Assessment Portal centralises classification and valuation guidance to support consistent, transparent and informed compliance across stakehol...
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Levy of service tax on Directors Salary - The Appellate Tribunal ruled in favor of the Appellant, emphasizing that remuneration paid to whole-time directors, who are employees, does not constitute a taxable service. The Tribunal reiterated the statutory exclusion of transactions between employer and employee from service tax liability. It further clarified that all payments to whole-time directors, regardless of components, are considered as salary and exempt from service tax.
Levy of service tax on Directors Salary - The Appellate Tribunal ruled in favor of the Appellant, emphasizing that remuneration paid to whole-time directors, who are employees, does not constitute a taxable service. The Tribunal reiterated the statutory exclusion of transactions between employer and employee from service tax liability. It further clarified that all payments to whole-time directors, regardless of components, are considered as salary and exempt from service tax.
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