Independent show-cause notices remain separate proceedings, while customs adjudication challenges should ordinarily follow the statutory appellate rem...
Institutional incapacity in customs settlement proceedings excludes non-functional quorum periods from statutory disposal timelines, preventing automa...
Interactive touchscreen panels with integrated computing functions fall under automatic data-processing machines rather than display monitors for cust...
Ex parte injunction service requirements were substantially met, while civil recovery and SFIO investigation into provident fund defalcation continued...
Enforcement of resolution-plan directions continues without a Supreme Court stay, preventing suspension of redistribution and escrowed-fund distributi...
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The director's remuneration in the form of commission based on a percentage of the company's total profit is not subject to service tax under the reverse charge mechanism. The amounts paid as salary and the TDS deducted under the salary head are not in dispute. Any amount paid to the director as remuneration, including commission from the company's profit, is not chargeable to service tax under the reverse charge basis, as established in the case of ALCHEMIE ORGANICS VERSUS C.C.E & S.T. -VALSAD [2024 (6) TMI 1413 - CESTAT AHMEDABAD]. The CESTAT clarified that remunerations paid to Managing Directors/Directors, whether whole-time or independent, when compensated for their performance, would not be liable to service tax. Consequently, it is settled law that any commission from the company's profit paid to the director as remuneration is not liable to service tax under the reverse charge basis. The impugned order is unsustainable and is set aside, and the appeals are allowed.
The director's remuneration in the form of commission based on a percentage of the company's total profit is not subject to service tax under the reverse charge mechanism. The amounts paid as salary and the TDS deducted under the salary head are not in dispute. Any amount paid to the director as remuneration, including commission from the company's profit, is not chargeable to service tax under the reverse charge basis, as established in the case of ALCHEMIE ORGANICS VERSUS C.C.E & S.T. -VALSAD [2024 (6) TMI 1413 - CESTAT AHMEDABAD]. The CESTAT clarified that remunerations paid to Managing Directors/Directors, whether whole-time or independent, when compensated for their performance, would not be liable to service tax. Consequently, it is settled law that any commission from the company's profit paid to the director as remuneration is not liable to service tax under the reverse charge basis. The impugned order is unsustainable and is set aside, and the appeals are allowed.
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