Rectification of mistake remains limited to self-evident record errors, preventing merits review through miscellaneous applications and preserving fin...
Tender creditworthiness conditions may extend to de facto Promoter Directors, with post-participation challenges generally barred absent arbitrariness...
Corporate representation in PMLA summons proceedings permitted through an authorised signatory, subject to directors' continuing cooperation and atten...
Helicopter charter classification requires effective control analysis, while territorial performance, reasoned credit orders and wilful suppression de...
Specified fund definition expands PAN exemption eligibility for registered alternative investment funds and qualifying International Financial Service...
Tax exemption for specified legal-services authority income applies retrospectively, subject to non-commercial activity, unchanged income sources, and...
CESTAT held that the commission paid by the appellant company to its Managing Director and Executive Director in addition to their salary is not liable to service tax under the reverse charge mechanism as per Sr. No. 5A of Notification No. 30/2012-ST dated 20.06.2012 as amended by Notification No. 45/2012 dated 07.08.2012. The Tribunal relied on its earlier decision in the appellant's own case, where it was held that the commission paid to Directors by the Company does not fall under the service of Business Auxiliary Service and is accordingly not liable to service tax. Considering the Tribunal's previous orders and decisions cited by the appellant's counsel, the issue stands decided in favor of the assessee, and the impugned order was set aside.
CESTAT held that the commission paid by the appellant company to its Managing Director and Executive Director in addition to their salary is not liable to service tax under the reverse charge mechanism as per Sr. No. 5A of Notification No. 30/2012-ST dated 20.06.2012 as amended by Notification No. 45/2012 dated 07.08.2012. The Tribunal relied on its earlier decision in the appellant's own case, where it was held that the commission paid to Directors by the Company does not fall under the service of Business Auxiliary Service and is accordingly not liable to service tax. Considering the Tribunal's previous orders and decisions cited by the appellant's counsel, the issue stands decided in favor of the assessee, and the impugned order was set aside.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 4805
Join Channel
TaxTMI 
