Authentication of paper assessment orders upheld, while qualifying repairs, consumables and vendor advance write-offs remain deductible business claim...
Transaction value cannot be rejected solely on non-statutory valuation guidelines without corroborative evidence supporting reassessment of final cust...
Cross-examination rights and corroborated evidence limit customs penalties for misdeclaration in genuine import transactions involving documented clea...
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The tribunal held that service tax under reverse charge mechanism is not leviable on commission paid to directors treated as salary in the company's books of accounts and subjected to TDS deduction under Income Tax Act. As per Section 65B(44)(b) of Finance Act, 1994, services by an employee to employer in the course of employment do not constitute 'service'. The directors are employees of the company and the commission paid is for services rendered in their employment capacity, not liable to service tax. The treatment of commission as salary in books, TDS deduction, and CBEC Circular No. 115/9/2009-ST dated 31.07.2009 further support the position that such commission is not taxable as Business Auxiliary Service. Consequently, the demand for service tax was set aside by the appellate tribunal.
The tribunal held that service tax under reverse charge mechanism is not leviable on commission paid to directors treated as salary in the company's books of accounts and subjected to TDS deduction under Income Tax Act. As per Section 65B(44)(b) of Finance Act, 1994, services by an employee to employer in the course of employment do not constitute 'service'. The directors are employees of the company and the commission paid is for services rendered in their employment capacity, not liable to service tax. The treatment of commission as salary in books, TDS deduction, and CBEC Circular No. 115/9/2009-ST dated 31.07.2009 further support the position that such commission is not taxable as Business Auxiliary Service. Consequently, the demand for service tax was set aside by the appellate tribunal.
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