Governmental authority status supports construction-service exemption, while pre-cutoff contract and stamp-duty compliance requires verification on re...
Automated Free Sale and Commerce Certificates enable paperless processing while retaining risk-based manual verification for selected exporter applica...
Employee stock-shortage penalties do not constitute consideration for services, preventing GST collection under Schedule II in employment relationship...
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.
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.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
