https://www.taxtmi.com/caselaws?id=458394 CESTAT Ahmedabad held that remuneration paid to company directors, including salary, allowances, and profit commission, is not liable to service tax under reverse charge mechanism. The tribunal noted that TDS was deducted under Section 192 of Income Tax Act and Form 16 issued, indicating the payments constituted salary to employees rather than taxable services. Following precedents in Allied Blenders and Supreme Treves cases with identical facts, CESTAT set aside the demand and allowed the appeal, ruling director remuneration exempt from service tax liability. en-us Wed, 05 Jun 2024 00:00:00 +0530 Sat, 06 Jun 2026 10:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=458394 CESTAT Ahmedabad held that remuneration paid to company directors, including salary, allowances, and profit commission, is not liable to service tax under reverse charge mechanism. The tribunal noted that TDS was deducted under Section 192 of Income Tax Act and Form 16 issued, indicating the payments constituted salary to employees rather than taxable services. Following precedents in Allied Blenders and Supreme Treves cases with identical facts, CESTAT set aside the demand and allowed the appeal, ruling director remuneration exempt from service tax liability. Case-Laws Service Tax Wed, 05 Jun 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=458394