https://www.taxtmi.com/caselaws?id=361303 The Member (Judicial) allowed the appeal, setting aside the decision that rejected a part of the refund claim as time-barred under Section 11B of the Central Excise Act. It was held that the Managing Director's salary did not constitute taxable services, as it was part of the employer-employee relationship. Relying on the judgment in Parijat Construction, the Member concluded that Section 11B did not apply in this case. The appeal was allowed with consequential relief, as the service tax liability did not arise from the nature of payments to the Managing Director. en-us Mon, 19 Mar 2018 00:00:00 +0530 Mon, 04 Jun 2018 23:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=361303 The Member (Judicial) allowed the appeal, setting aside the decision that rejected a part of the refund claim as time-barred under Section 11B of the Central Excise Act. It was held that the Managing Director's salary did not constitute taxable services, as it was part of the employer-employee relationship. Relying on the judgment in Parijat Construction, the Member concluded that Section 11B did not apply in this case. The appeal was allowed with consequential relief, as the service tax liability did not arise from the nature of payments to the Managing Director. Case-Laws Service Tax Mon, 19 Mar 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=361303