https://www.taxtmi.com/caselaws?id=299690 The court ruled in favor of the petitioner, holding that amounts received by a company from outgoing employees in lieu of notice period do not attract service tax. The court relied on CBEC's Guidance Notes, which clarified that such payments are not chargeable to service tax as they do not relate to the rendition of service. The court emphasized that the employer did not provide a taxable service but facilitated the employee's exit. The judgment provides clarity on the non-taxability of notice pay in the context of service tax liability, aligning with statutory provisions and CBEC's guidance. en-us Fri, 13 Dec 2019 00:00:00 +0530 Sat, 25 Dec 2021 08:41:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=299690 The court ruled in favor of the petitioner, holding that amounts received by a company from outgoing employees in lieu of notice period do not attract service tax. The court relied on CBEC's Guidance Notes, which clarified that such payments are not chargeable to service tax as they do not relate to the rendition of service. The court emphasized that the employer did not provide a taxable service but facilitated the employee's exit. The judgment provides clarity on the non-taxability of notice pay in the context of service tax liability, aligning with statutory provisions and CBEC's guidance. Case-Laws Service Tax Fri, 13 Dec 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=299690