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TMI Blog2018 (12) TMI 1361X X X X Extracts X X X X X X X X Extracts X X X X ..... ts substantiating appellant’s claim of employer-employee relationship between the said directors and the claim of the appellant could not be examined for the period from July, 2012 to August, 2013 and therefore, said claim was rejected - also, the learned Commissioner (Appeals) did not have advantage of the documents submitted here - appeal allowed by way of remand. - APPEAL No. E/70361/2016-EX[D ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2 to 31.03.2014 through a show cause notice appellants were called upon to show cause, as to why service tax amounting to ₹ 1,73,040/- not paid under reverse charge mechanism on the remuneration paid to the directors of the company, should not be demanded. We note that appellant submitted before the Original authority that two directors were whole time directors of the company, up to August, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d therefore, said claim was rejected. Further, we note that the learned Commissioner (Appeals) has remanded the matter back to the Original authority for the period from September, 2013 to March, 2014. We also note that the learned Counsel for appellant has submitted that Form-32 was submitted to Registrar of Company wherein designation of both the Directors was mentioned as whole time director an ..... X X X X Extracts X X X X X X X X Extracts X X X X
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