2024 (4) TMI 9 - AT - Service Tax

Liability of service tax - directors remuneration - Reverse Charge Mechanism falling under Sl.No.5A of the Notification No. 30/2012-ST dt.20.06.2012 - HELD THAT - The issue is no longer res integra and the same has been decided against the Revenue and in favour of the Assessee in M/S ALLIED BLENDERS AND DISTILLERS PVT. LTD. VERSUS COMMISSIONER OF CENTRAL EXCISE SERVICE TAX AURANGABAD 2019 (1) TMI 433 - CESTAT MUMBAI and M/S. MAITHAN ALLOYS LTD. VERSUS CCE ST BOLPUR 2019 (4) TMI 1595 - CESTAT KOLKATA where it was held that Demand of service tax on remuneration paid to whole time directors cannot be sustained. This Appeal filed by the Revenue is dismissed being without merits.

Summary

The Appellate Tribunal CESTAT Hyderabad dismissed the Appeal filed by the Revenue regarding service tax liability on directors' remuneration under the Reverse Charge Mechanism. The issue had already been decided in favor of the Assessee in previous rulings. The Appeal was deemed to be without merits.