Online bond platforms may offer overseas-regulated products and tax-specific bonds subject to disclosures, compliance safeguards and revised complianc...
Corporate guarantee valuation permits actual ascertainable commission while barring retroactive application and extended-period penalties for bona fid...
Proper-officer jurisdiction under UPGST penalty provisions upheld; participation on merits prevents bypassing the statutory appellate remedy through w...
Transitioned CENVAT credit may validly satisfy mandatory pre-deposit requirements for legacy service tax appeals through Electronic Credit Ledger debi...
Building-plan sanction charges require statutory authority; unauthorised fees and GST were quashed, while labour cess must follow prescribed collectio...
Pure-agent exclusion fails where hotel booking facilitators receive third-party services themselves, making entire customer consideration taxable as r...
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.
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