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    <title>2025 (9) TMI 872 - CESTAT KOLKATA</title>
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    <description>CESTAT held that service tax demands under RCM on manpower supply were unsustainable because salaries paid to company directors for services as employees fall outside the scope of taxable service. The Tribunal relied on its earlier decision and the Board Circular of 31.07.2009 as binding on the department. Consequent demands of service tax, and associated interest and penalties, were set aside. The impugned order was quashed and the appeal allowed.</description>
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      <title>2025 (9) TMI 872 - CESTAT KOLKATA</title>
      <link>https://www.taxtmi.com/caselaws?id=778383</link>
      <description>CESTAT held that service tax demands under RCM on manpower supply were unsustainable because salaries paid to company directors for services as employees fall outside the scope of taxable service. The Tribunal relied on its earlier decision and the Board Circular of 31.07.2009 as binding on the department. Consequent demands of service tax, and associated interest and penalties, were set aside. The impugned order was quashed and the appeal allowed.</description>
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      <pubDate>Wed, 10 Sep 2025 00:00:00 +0530</pubDate>
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