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        Service Tax

        Remuneration (salary, allowances, commission on company profits)...

        Directors' remuneration not liable for service tax under reverse charge mechanism.

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                          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                            Provisions expressly mentioned in the judgment/order text.
                                Remuneration (salary, allowances, commission on company profits) paid to directors of a company is not liable to service tax under reverse charge mechanism. The Income Tax Act, 1961 deals with salary paid to employees, and TDS was deducted u/s 192 and Form 16 issued. CESTAT in Allied Blenders and Distillers Pvt Ltd and Supreme Treves Private Limited cases held that such remuneration paid to directors is not liable to service tax based on identical facts. Considering the ratio of these judgments, the demand for service tax on directors' remuneration is unsustainable, and the appeal is allowed, setting aside the impugned orders.
                                Note: It is a system-generated summary and is for quick reference only.
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