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    <title>2024 (12) TMI 605 - CESTAT AHMEDABAD</title>
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    <description>CESTAT Ahmedabad ruled in favor of the appellant company regarding service tax liability on commission payments to Managing Director and Executive Director under reverse charge mechanism. The tribunal held that commission paid to directors does not constitute Business Auxiliary Service and is therefore not liable to service tax. The decision was based on a previous ruling in the appellant&#039;s own case where it was established that director commissions fall outside the scope of taxable services. The impugned order was set aside and appeal allowed.</description>
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    <pubDate>Tue, 10 Dec 2024 00:00:00 +0530</pubDate>
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      <title>2024 (12) TMI 605 - CESTAT AHMEDABAD</title>
      <link>https://www.taxtmi.com/caselaws?id=763025</link>
      <description>CESTAT Ahmedabad ruled in favor of the appellant company regarding service tax liability on commission payments to Managing Director and Executive Director under reverse charge mechanism. The tribunal held that commission paid to directors does not constitute Business Auxiliary Service and is therefore not liable to service tax. The decision was based on a previous ruling in the appellant&#039;s own case where it was established that director commissions fall outside the scope of taxable services. The impugned order was set aside and appeal allowed.</description>
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      <pubDate>Tue, 10 Dec 2024 00:00:00 +0530</pubDate>
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