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2024 (2) TMI 910 - AT - Service TaxTaxable service or not - providing commission on profit to one of the directors - existence of employer/employee relationship or not - adjudicating authority has not considered the submissions made by appellant at the time of adjudication - non-speaking order - violation of principles of natural justice - HELD THAT:- The matter is no longer res-Integra as 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. Since, the facts and circumstance of the present case are akin to, the above mentioned decision of this Tribunal and therefore same is squarely applicable in the present case also. The impugned order-in-original is without any merit and is set aside - appeal allowed.
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