TMI Blog2016 (5) TMI 786X X X X Extracts X X X X X X X X Extracts X X X X ..... nd taxable under Finance Act. The same department of Government of India cannot take different stand on the amount paid to the very same person and treat it differently. Therefore, the amount which is paid to Mr. Alan Van Niekerk, has to be treated as salary to the director and the salary is not to be considered as to fall under the category of “Management Consultancy Services” and liable for Service Tax. Impugned order set aside as unsustainable. - Decided in favour of appellant with consequential relief - Appeal No. ST/145/12-Mum - A/87317/16/STB - Dated:- 15-4-2016 - MR. M.V. RAVINDRAN, MEMBER (JUDICIAL) AND MR. C.J. MATHEW, MEMBER (TECHNICAL) For the Petitioner : Ms. Puloma Dalal, Chartered Accountant For the Respondent : ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... red in holding that Mr. Alan Van Niekerk was not an employee prior to November 2006. She would submit that Mr. Alan Van Niekerk was proprietor of Alan Van Niekerk Associates and had rendered the services to the appellant. It is her submission that the amount paid by the appellant to said Alan Van Niekerk, was a salary for the period 18-4-2006 to 31-10-2006. She would draw our attention to agreement entered by the appellant with the said Alan Van Niekerk and submit that he was the first director of the appellant. She would produce the minutes of the meeting of Board of Directors of the appellant held on 22nd September 2005, which has resulted that Mr. Alan Van Niekerk appointed as first director of the appellant. She would also draw our at ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... with Mr. Alan Van Niekerk, we find that the said agreement is between appellant and one Mr. Alan Van Niekerk for rendering the services to appellant on the management of market and exclusive services. The said agreement provides for payment of an amount as monthly remuneration of Mr. Alan Van Niekerk and as also additional amount at the discretion of the board as percentage to Alan Van Niekerk. It is seen from the records and more specifically the balance sheet at 31-7-2007, Mr. Alan Van Niekerk has signed the balance sheet of the appellant as director on behalf of the board of directors. In our considered view, Shri Alan Van Niekerk was a director in the appellants company and the amount which is paid to him during the period 18-04-2006 t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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