https://www.taxtmi.com/caselaws?id=378460 The Tribunal ruled in favor of the appellant on various issues. The Director's Remuneration was held exempt from service tax due to an employer-employee relationship. Cenvat credit was allowed on services essential for output services. A calculation error in interest under Section 75 was accepted, remanding the matter for verification. Penalties under Sections 76 & 78 were set aside due to justifiable reasons for delayed tax payment, granting the appellant consequential benefits. en-us Fri, 08 Mar 2019 00:00:00 +0530 Tue, 16 Apr 2019 15:43:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=378460 The Tribunal ruled in favor of the appellant on various issues. The Director's Remuneration was held exempt from service tax due to an employer-employee relationship. Cenvat credit was allowed on services essential for output services. A calculation error in interest under Section 75 was accepted, remanding the matter for verification. Penalties under Sections 76 & 78 were set aside due to justifiable reasons for delayed tax payment, granting the appellant consequential benefits. Case-Laws Service Tax Fri, 08 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=378460