Arrest safeguards and transit remand requirements invalidated detention following inter-State transfer without communicated grounds or magistrate auth...
Arrest safeguards require disclosed grounds, relative intimation and transit remand, while duplicate prosecution under the CGST framework is unsustain...
Document Identification Number defects can invalidate GST assessments, with delayed challenges entertained conditionally where patent irregularities e...
Windmill commissioning evidence supported higher depreciation where grid connection and electricity generation proved operational use before the relev...
Pharmaceutical promotion and transfer-pricing comparability principles limited disallowances, while uncorroborated search allegations and unsupported ...
Business expenditure substantiation supports scrap credits, statutory payments and expense claims, while depreciation requires proof of actual busines...
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Remuneration paid to whole-time directors employed by the company is not liable to service tax, as it is considered salary. However, sitting fees paid to non-employed directors are subject to service tax under the reverse charge mechanism. The matter regarding payment of service tax on sitting fees to non-employed directors needs to be remanded to the adjudicating authority to verify the correctness of the reconciliation provided by the appellant. The Tribunal has relied on previous decisions and held that remuneration in the form of salary to whole-time employed directors is not subject to service tax.
Remuneration paid to whole-time directors employed by the company is not liable to service tax, as it is considered salary. However, sitting fees paid to non-employed directors are subject to service tax under the reverse charge mechanism. The matter regarding payment of service tax on sitting fees to non-employed directors needs to be remanded to the adjudicating authority to verify the correctness of the reconciliation provided by the appellant. The Tribunal has relied on previous decisions and held that remuneration in the form of salary to whole-time employed directors is not subject to service tax.
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