https://www.taxtmi.com/caselaws?id=775343 The CESTAT Kolkata held that the sale of sweet boxes constituted a pure sale of goods, not liable to service tax under outdoor catering services, and set aside the demand of Rs. 56,159. Service tax demand under RCM for manpower supply services was also set aside, as the service provider had already paid the tax, avoiding double taxation. Service tax confirmed on directors' remuneration was quashed, as salary paid to directors as employees falls outside the definition of service under Section 65B(44)(b). The disallowance of CENVAT credit on maintenance services was reversed, recognizing the appellant's entitlement under CENVAT Credit Rules. Penalties imposed were also set aside due to the unsustainable tax demands. The appeal was allowed in full, with all demands and penalties quashed. en-us Tue, 22 Jul 2025 00:00:00 +0530 Thu, 24 Jul 2025 08:40:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=775343 The CESTAT Kolkata held that the sale of sweet boxes constituted a pure sale of goods, not liable to service tax under outdoor catering services, and set aside the demand of Rs. 56,159. Service tax demand under RCM for manpower supply services was also set aside, as the service provider had already paid the tax, avoiding double taxation. Service tax confirmed on directors' remuneration was quashed, as salary paid to directors as employees falls outside the definition of service under Section 65B(44)(b). The disallowance of CENVAT credit on maintenance services was reversed, recognizing the appellant's entitlement under CENVAT Credit Rules. Penalties imposed were also set aside due to the unsustainable tax demands. The appeal was allowed in full, with all demands and penalties quashed. Case-Laws Service Tax Tue, 22 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=775343