https://www.taxtmi.com/caselaws?id=460279 The Tribunal concluded that the deductions made by the appellant from employees' unpaid salaries for not serving the notice period do not qualify as consideration for a declared service and are not subject to service tax. The court applied the precedent set in HCL Learning Ltd. vs. Commissioner of Central Goods and Service Tax, Noida, affirming that such salary-related recoveries are not taxable. The Tribunal set aside the impugned order, allowing the appeal and determining that the demand for service tax was unjustified. en-us Fri, 16 Jun 2023 00:00:00 +0530 Fri, 17 Jan 2025 20:05:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=460279 The Tribunal concluded that the deductions made by the appellant from employees' unpaid salaries for not serving the notice period do not qualify as consideration for a declared service and are not subject to service tax. The court applied the precedent set in HCL Learning Ltd. vs. Commissioner of Central Goods and Service Tax, Noida, affirming that such salary-related recoveries are not taxable. The Tribunal set aside the impugned order, allowing the appeal and determining that the demand for service tax was unjustified. Case-Laws Service Tax Fri, 16 Jun 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=460279