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        Case ID :
        Service Tax

        CESTAT allowed the appeal, setting aside service tax demand and...

        Directors' Remuneration Exempt from Service Tax: Employer-Employee Relationship Recognized Under Income Tax Act Provisions

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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.
                                CESTAT allowed the appeal, setting aside service tax demand and penalties against the company regarding directors' remuneration. The tribunal recognized an employer-employee relationship between the company and its directors, establishing that salary payments subjected to TDS under Income Tax Act are excluded from service tax liability. The court found the remuneration constituted salary, not taxable services, and therefore reversed the original tax assessment. Consequential relief was granted consistent with existing legal precedents on director compensation taxation.
                                Note: It is a system-generated summary and is for quick reference only.
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