2019 (4) TMI 1537

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... Appellant (s) Shri S. Mukhopadhyay, Supdt. (AR) for the Respondent(s) ORDER PER CORAM The facts of the case in brief are that the Directors of the appellant company have been receiving remuneration. The Show Cause Notice dated 07.08.2015 was issued alleging that the remuneration is being paid for the services rendered to the company. It is the case of the Department that as per Notifi....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ule 7 of the Service Tax Rules, 1994. 3. On appeal the Learned Commissioner (Appeals) modified the adjudication order and confirmed the demand of service tax only on Director's remuneration for the Financial Year, 2012-13 and 2013-14 i.e. on Rs. 12 Lakhs. Hence, the present appeal before the Tribunal. 4. The Learned Consultant appearing on behalf of the appellant company submits that CBSE in....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....mitted which mentions as under:- " TO WHOM IT MAY CONCERN Certified that the following persons are the wholetime Directors of M/s. Brahm (Alloys) Limited and their remuneration are paid on the monthly salary basis and the same are accounted for in the company's books of accounts. 1. Manish Mittal 2. Sonai Mittal 3. Bajrang Lal Mittal For R. MODI & CO....