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    <title>2016 (5) TMI 786 - CESTAT MUMBAI</title>
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    <description>The Tribunal held that payments made to Mr. Alan Van Niekerk were considered salary to a director and not subject to service tax, overturning the demand for service tax under the Reverse charge mechanism. The decision emphasized the inconsistency between the Income Tax and Service Tax Departments&#039; treatment of the payments and stressed the need for uniformity in tax treatment across government branches. The appeal was allowed, setting aside the initial order and ruling in favor of the appellant.</description>
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      <link>https://www.taxtmi.com/caselaws?id=327805</link>
      <description>The Tribunal held that payments made to Mr. Alan Van Niekerk were considered salary to a director and not subject to service tax, overturning the demand for service tax under the Reverse charge mechanism. The decision emphasized the inconsistency between the Income Tax and Service Tax Departments&#039; treatment of the payments and stressed the need for uniformity in tax treatment across government branches. The appeal was allowed, setting aside the initial order and ruling in favor of the appellant.</description>
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