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2024 (4) TMI 9 - AT - Service TaxLiability of service tax - directors remuneration - Reverse Charge Mechanism falling under Sl.No.5A of the Notification No. 30/2012-ST dt.20.06.2012 - HELD THAT:- The issue is no longer res integra and the same has been decided against the Revenue and in favour of the Assessee in M/S ALLIED BLENDERS AND DISTILLERS PVT. LTD. VERSUS COMMISSIONER OF CENTRAL EXCISE & SERVICE TAX, AURANGABAD [2019 (1) TMI 433 - CESTAT MUMBAI] and M/S. MAITHAN ALLOYS LTD. VERSUS CCE & ST, BOLPUR [2019 (4) TMI 1595 - CESTAT KOLKATA] where it was held that Demand of service tax on remuneration paid to whole time directors cannot be sustained. This Appeal filed by the Revenue is dismissed being without merits.
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