2021 (3) TMI 615

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.... Advocate for the appellant Shri Dharmender Singh, Superintendent (AR) for the respondent ORDER PER: DR. D.M. MISRA This is an appeal filed against Order-in-Appeal No. MKK/2/RGD APP/2018-19 dated 06/04/2018 passed by Commissioner of Central Tax, Central Excise & Service Tax (Appeals), Raigarh. 2. Briefly stated, the facts of the case are, on the basis of EA-2000 audit, the appellant....

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....an employee are stipulated. It is one of the condition that either party i.e., employer or employee may terminate the employment contract subject to stipulated period of prior notice. In the event of termination of employment by the employee, he has the option either to serve the notice period and leave the employment thereafter or release himself by making the payment in lieu of notice period. It....

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....n termination of employment is no more res integra and covered by the judgment of the Madras High Court in GE T and D India Ltd's case (supra). After taking note of the clarification issued by the Board, the Hon'ble High Court observed as follows: "10. The provisions of Section 66E(e) appear to have given rise to some ambiguity, on this very issue, clarified by the Central Board of Excise....

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....e to act.' 11. The query raised relates to a contra situation, one, where amounts have been received by an employee from the employer by reason of premature termination of contract of employment, and the taxability thereof. The Board has answered in the negative, pointing out that such amounts would not be related to the rendition of service. Equally, so in my view, the employer cannot be....