https://www.taxtmi.com/caselaws?id=775342 The CESTAT Chennai held that payments made to a full-time director are considered salary and not subject to service tax under Management Consultancy Service. Despite the appellant failing to produce documentary evidence such as salary bills or Form-16, the tribunal accepted the advocate's assertion that the payment was part of the director's salary. The appellant had already paid the demanded service tax and interest within 30 days of the show cause notice. Following precedent from earlier CESTAT decisions, the tribunal ruled that no service tax liability arose on remuneration paid to whole-time directors, and the appeal was allowed. 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=775342 The CESTAT Chennai held that payments made to a full-time director are considered salary and not subject to service tax under Management Consultancy Service. Despite the appellant failing to produce documentary evidence such as salary bills or Form-16, the tribunal accepted the advocate's assertion that the payment was part of the director's salary. The appellant had already paid the demanded service tax and interest within 30 days of the show cause notice. Following precedent from earlier CESTAT decisions, the tribunal ruled that no service tax liability arose on remuneration paid to whole-time directors, and the appeal was allowed. Case-Laws Service Tax Tue, 22 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=775342