https://www.taxtmi.com/caselaws?id=448536 CESTAT Ahmedabad allowed the appeal regarding service tax liability on director remuneration under reverse charge mechanism. The Tribunal relied on precedent from CESTAT Kolkata in Bengal Beverages case, which established that whole-time directors functioning as key managerial personnel are considered employees of the company under Companies Act provisions. Since directors held responsible for company defaults/offences are deemed employees, their remuneration is not subject to service tax on reverse charge basis. The original order was set aside as meritless. en-us Thu, 17 Aug 2023 00:00:00 +0530 Mon, 22 Jan 2024 08:24:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=448536 CESTAT Ahmedabad allowed the appeal regarding service tax liability on director remuneration under reverse charge mechanism. The Tribunal relied on precedent from CESTAT Kolkata in Bengal Beverages case, which established that whole-time directors functioning as key managerial personnel are considered employees of the company under Companies Act provisions. Since directors held responsible for company defaults/offences are deemed employees, their remuneration is not subject to service tax on reverse charge basis. The original order was set aside as meritless. Case-Laws Service Tax Thu, 17 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=448536