Home
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2020 (1) TMI 423 - CESTAT ALLAHABADLevy of service tax - commission earned by the Managing Director of the appellant company, apart from his fixed salary, is in lieu of services provided by him for promotion of the sales in the market - payment of TDS under the head ‘salary’ - HELD THAT:- If the entire remuneration stands considered by Income Tax Authorities as salary, the same cannot be considered as service, so as pay the service tax. The Income Tax Authorities are the prime authority to adjudge the said issue. If according to the learned Advocate the Income Tax Authorities have considered the entire remuneration as salary and have taxed the same accordingly, the said fact would have a bearing on the disputed issue. Inasmuch as, the adjudicating authority has not dealt with the said aspect and has not verified the fact of assessment by Income Tax Authorities under the head ‘salary’, it is deemed fit to set aside the impugned order and remand the matter to the Original Adjudicating Authority for fresh consideration - appeal allowed by way of remand.
|