TMI Blog2014 (10) TMI 688X X X X Extracts X X X X X X X X Extracts X X X X ..... t 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, R ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as she is only working as a Director of M/s Bombay Garage (Rajkot) Pvt Ltd and is only earning a salary of ₹ 25000/- per month and is not liable to pay any service tax confirmed against her. It was argued by him that M/s Bombay Garage (Rajkot) Pvt Ltd is a separate legal entity and the present appellant has only entered into the agreement with BPCL as being the Director of Bombay Garage (Rajkot) Pvt. Ltd. That the appellant has only signed the agreement as a Director on behalf of the Company and cannot be held responsible for payment of service tax. 2. Shri G P Thomas (AR) appearing on behalf of the Revenue made the Bench go through the service contract dated 1/4/2010 between the Bharat Petroleum Corpn Ltd (BPCL) and Mrs Bhavana Ja ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. 4. In view of the facts available on records it is observed that the appellant signing the contract as the Director of the Bombay Garage (Rajkot) Pvt. Ltd. cannot be held as the service pr ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
