https://www.taxtmi.com/caselaws?id=373268 The Tribunal held that the remuneration paid to the directors was considered as salary, not a service, and therefore not subject to service tax under the reverse charge mechanism. The Tribunal found that the directors were appointed as whole-time directors, involved in day-to-day management, and treated as employees in statutory filings. It was concluded that the extended period of limitation was not applicable as there was no suppression of facts. Consequently, the impugned order was set aside, and the appeal was allowed. en-us Mon, 25 Jun 2018 00:00:00 +0530 Fri, 21 Aug 2020 11:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=373268 The Tribunal held that the remuneration paid to the directors was considered as salary, not a service, and therefore not subject to service tax under the reverse charge mechanism. The Tribunal found that the directors were appointed as whole-time directors, involved in day-to-day management, and treated as employees in statutory filings. It was concluded that the extended period of limitation was not applicable as there was no suppression of facts. Consequently, the impugned order was set aside, and the appeal was allowed. Case-Laws Service Tax Mon, 25 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=373268