https://www.taxtmi.com/caselaws?id=252554 The appellant, a Director of M/s Bombay Garage (Rajkot) Pvt Ltd, successfully appealed against a service tax liability determination. The Tribunal ruled that signing a contract as a Director does not automatically make the individual liable for service tax. The Show Cause Notice lacked clarity on the appellant's role, and the Tribunal found the appellant cannot be held responsible for the company's tax liability. The judgment emphasized the distinction between company directors and the company itself in tax matters, highlighting the necessity for clear contractual language and adherence to corporate structures in determining individual liabilities. en-us Mon, 23 Jun 2014 00:00:00 +0530 Wed, 01 Jul 2015 16:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=252554 The appellant, a Director of M/s Bombay Garage (Rajkot) Pvt Ltd, successfully appealed against a service tax liability determination. The Tribunal ruled that signing a contract as a Director does not automatically make the individual liable for service tax. The Show Cause Notice lacked clarity on the appellant's role, and the Tribunal found the appellant cannot be held responsible for the company's tax liability. The judgment emphasized the distinction between company directors and the company itself in tax matters, highlighting the necessity for clear contractual language and adherence to corporate structures in determining individual liabilities. Case-Laws Service Tax Mon, 23 Jun 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=252554