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    <title>2020 (11) TMI 622 - CESTAT KOLKATA</title>
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    <description>The Tribunal ruled in favor of the Appellant, holding that the remuneration paid to whole-time Directors did not constitute a taxable service under the reverse charge mechanism. The Tribunal considered the nature of the relationship between the Directors and the company, concluding that the Directors were essentially employees, thus exempt from service tax liability. As a result, the Tribunal allowed the appeal, rejecting the demand for service tax, penalty, and interest on the remuneration paid to the whole-time Directors.</description>
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      <description>The Tribunal ruled in favor of the Appellant, holding that the remuneration paid to whole-time Directors did not constitute a taxable service under the reverse charge mechanism. The Tribunal considered the nature of the relationship between the Directors and the company, concluding that the Directors were essentially employees, thus exempt from service tax liability. As a result, the Tribunal allowed the appeal, rejecting the demand for service tax, penalty, and interest on the remuneration paid to the whole-time Directors.</description>
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