9911796707
TMI Blog2019 (4) TMI 1537X X X X Extracts X X X X X X X X Extracts X X X X ..... dhyay, Supdt. (AR) for the Respondent(s) ORDER PER CORAM The facts of the case in brief are that the Directors of the appellant company have been receiving remuneration. The Show Cause Notice dated 07.08.2015 was issued alleging that the remuneration is being paid for the services rendered to the company. It is the case of the Department that as per Notification No. 30/12-ST dated 20/06/2012 as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... On appeal the Learned Commissioner (Appeals) modified the adjudication order and confirmed the demand of service tax only on Director's remuneration for the Financial Year, 2012-13 and 2013-14 i.e. on Rs. 12 Lakhs. Hence, the present appeal before the Tribunal. 4. The Learned Consultant appearing on behalf of the appellant company submits that CBSE in its Circular No. 115/096/09/ST/31/7/09 clari ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... CONCERN Certified that the following persons are the wholetime Directors of M/s. Brahm (Alloys) Limited and their remuneration are paid on the monthly salary basis and the same are accounted for in the company's books of accounts. 1. Manish Mittal 2. Sonai Mittal 3. Bajrang Lal Mittal For R. MODI & CO. (Chartered Accountants) RAHUL KUMAR MODI Partner Membership No. 302983" They have ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ployee Director. The remuneration cheque has to be paid on a month to month basis along with the admissible perquisites. There is a deviation in the facts of the present case. I also observe that the Directors have shown the remuneration under the head 'Salary' in the respective Income Tax Return and Tax was deducted at source by the appellant company on such payments. In view of the above discus ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
