Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2018 (12) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2018 (12) TMI 1361 - AT - Service TaxDemand of Service Tax - Remuneration paid to the directors of the company - Reverse charge mechanism - Held that:- The learned Commissioner (Appeals) has observed that in the absence of documents such as TDS Certificate, Ledger Account and other related documents substantiating appellant’s claim of employer-employee relationship between the said directors and the claim of the appellant could not be examined for the period from July, 2012 to August, 2013 and therefore, said claim was rejected - also, the learned Commissioner (Appeals) did not have advantage of the documents submitted here - appeal allowed by way of remand.
|