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    <title>2026 (1) TMI 1290 - CESTAT AHMEDABAD</title>
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    <description>Issue whether remuneration paid by a company to a whole-time director constitutes a taxable service was considered with emphasis on employer-employee relationship and the statutory definition of service; the Tribunal precedent treating remuneration to whole-time directors as non-taxable was applied, resulting in setting aside the service tax demand in respect of director remuneration. The appeal against the impugned order was allowed on the basis that the matter was no longer res integra and earlier Tribunal findings that such remuneration is not liable to service tax govern the outcome.</description>
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