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2024 (1) TMI 935 - AT - Service TaxLevy of service tax - remuneration paid by the appellant to directors should be charged to service tax on the reverse charge basis or not - HELD THAT:- The matter is no longer res-integra as the same has already been decided by this Tribunal. The Kolkata Bench of this Tribunal, in the case of M/S BENGAL BEVERAGES PVT. LTD. VERSUS CGST & EXCISE, HOWRAH [2020 (11) TMI 622 - CESTAT KOLKATA] has held when the very provisions of the Companies Act make whole-time director (as also in capacity of key managerial personnel) responsible for any default/offences, it leads to the conclusion that those directors are employees of the assessee company. The impugned order-in-original is without any merit - appeal allowed.
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