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2014 (10) TMI 688 - AT - Service TaxLevy and demand of service tax from the Director of Company - appellant signed the agreement as a Director on behalf of the Company - Held that:- Demand of Service tax is confirmed against her when in para 13 of OIO dtd 31/3/2013 contains the stand of the appellant that she is only an operator and company is responsible for payment of service tax. This issue raised by the appellant has neither been deliberated upon by the adjudicating authority nor the first appellate authority under OIA dtd 13/3/2014. It is observed from the contract dated 1/4/2012 entered between BPCL and M/s Bombay Garage (Rajkot) Pvt Ltd that Ms Bhavna Jayantibhai Desai is signing on behalf of the M/s Bombay Garage (Rajkot) Pvt Ltd as a Director which is confirmed in her statement dated 12/9/2012 stating that she is receiving a salary of ₹ 25000/- per month for rendering services and is not required to pay any service tax. As the issue involved in the present proceedings lies in a narrow compass, therefore, after allowing the stay application, appeal is taken-up for disposal - appellant signing the contract as the Director of the Bombay Garage (Rajkot) Pvt. Ltd. cannot be held as the service provider. Therefore, no demand can be confirmed against the present appellant when the original show cause notice dated 20/9/2013 was issued to M/s Bombay Garage (Rajkot) Pvt. Ltd, Rajkot and by no stretch of imagination it can be considered that the Director of a Pvt. Ltd company is the service provider in the present case - Decided in favor of assessee.
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