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2019 (4) TMI 1537 - AT - Service TaxDemand of service tax - Reverse charge - Directors of the appellant company have been receiving remuneration - employer - employee relationship - HELD THAT:- To establish the employer - employee relationship, the clause of hiring and firing are an essential ingredient without which it cannot be construed whether the individual is the Promoter/Director or an employee Director. The remuneration cheque has to be paid on a month to month basis along with the admissible perquisites. There is a deviation in the facts of the present case. Also, Directors have shown the remuneration under the head ‘Salary’ in the respective Income Tax Return and Tax was deducted at source by the appellant company on such payments. Appeal dismissed - decided against appellant.
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