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Service Tax - Highlights / Catch Notes

Home Highlights February 2024 Year 2024 This

Taxable service or not - providing commission on profit to one ...


Director's Commission Deemed Employer-Employee Relationship, Not Taxable Service; Tribunal Overturns Prior Order.

February 20, 2024

Case Laws     Service Tax     AT

Taxable service or not - providing commission on profit to one of the directors - existence of employer/employee relationship or not - The Tribunal held that the commission paid to the director falls within the purview of an employer-employee relationship. They cited precedent cases to support their decision and set aside the impugned order-in-original.

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