Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Service Tax - Highlights / Catch Notes

Home Highlights December 2018 Year 2018 This

Demand of Service Tax - Remuneration paid to the directors of ...

Service Tax

December 26, 2018

Demand of Service Tax - Remuneration paid to the directors of the company - Reverse charge mechanism - in the absence of documents such as TDS Certificate, Ledger Account and other related documents substantiating appellant’s claim of employer-employee relationship, it is difficult to answer in favour of assessee.

View Source

 


 

You may also like:

  1. Classification of services - fee paid to overseas players - reverse charge - the remuneration received by the petitioner from the IPL franchisee could not be taxed under...

  2. Once the service provider has paid the tax under reverse charge mechanism, service tax cannot be demanded from the appellant - demand of service with penalty set aside - AT

  3. Levy of service tax - remuneration paid by the appellant to directors should be charged to service tax on the reverse charge basis or not - Held NO - when the very...

  4. Service provided by a director to Company - reverse charge system is applicable

  5. Disallowing excess directors remuneration - sum paid towards directors remuneration and that is to the extent of 80% of the net profit - the AO has not carried out any...

  6. Levy of GST - Reverse Charge Mechanism (RCM) - whole-time director - A director who has taken an employment in the company may be functioning in dual capacities, namely,...

  7. Provision for remuneration of whole time directors – Enhanced directors remuneration – claim of assessee was allowable - AT

  8. Refund of service tax paid on GTA services - service tax was paid directly by the provider of services whereas it was the liability of the recipient under reverse charge...

  9. Reverse charge - remuneration paid to directors - even though the TDS was deducted under the head salaries and the director has shown the income as salary in his income...

  10. Disallowance of remuneration paid to the Directors - The A.O. has not indicated as to how the turnover could be a sound basis for comparison of remuneration - AT

 

Quick Updates:Latest Updates