https://www.taxtmi.com/caselaws?id=448583 Service tax paid on amounts described as commission but paid to directors for their performance as directors was treated as remuneration, not commission to an agent or taxable consultancy consideration. The Board circular and prior Tribunal decisions were followed to hold that such payments do not fall within Business Auxiliary Service or Management Consultancy Service when made for acting as directors. On that basis, the service tax paid on the directors' remuneration was held eligible for Cenvat credit. en-us Mon, 22 Jan 2024 00:00:00 +0530 Tue, 23 Jan 2024 20:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=448583 Service tax paid on amounts described as commission but paid to directors for their performance as directors was treated as remuneration, not commission to an agent or taxable consultancy consideration. The Board circular and prior Tribunal decisions were followed to hold that such payments do not fall within Business Auxiliary Service or Management Consultancy Service when made for acting as directors. On that basis, the service tax paid on the directors' remuneration was held eligible for Cenvat credit. Case-Laws Central Excise Mon, 22 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=448583