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2019 (8) TMI 600 - AT - Service TaxLevy of service tax on perquisite paid to MD - scope of 'service' - remuneration paid in excess of the salary reflected as per Form 16 - reverse charge mechanism - HELD THAT:- There is force in that Appellants claim that only due to the fact that taxable income is shown in Form 16, it cannot be said that other perquisites are not part of remuneration to the employee and are paid for consultation etc. rendered by him - No case is made out by the department that such remuneration, other than salary paid to him, was not for the routine work he performs as Managing Director, but was for the consultation he provides. Therefore, the instant case is squarely covered by the exclusion contained under Section 65(44) (b) of Finance Act, 1994. Appeal allowed - decided in favor of assessee.
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