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TMI Blog2019 (4) TMI 1537X X X X Extracts X X X X X X X X Extracts X X X X ..... iring are an essential ingredient without which it cannot be construed whether the individual is the Promoter/Director or an employee 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. Also, Directors have shown the remuneration under the head Salary in the respective Income T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2 as amended vide Notification No. 45/12-ST dated 7.08.2012, Service Tax is leviable on the services provided or agreed to be provided by a Director to the said Company and as per provisions of 68(2) read with Rule 2(1)(d)(EE), service tax on such service is payable by the recipient of such service. 2. The Adjudicating Authority confirmed the demand on ₹ 26,40,000/- so paid to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... submits that CBSE in its Circular No. 115/096/09/ST/31/7/09 clarified mode of payment to Director will not alter the employer- employee relationship. 5. The Ld. D.R. reiterates the orders of Lower Authorities. 6. Heard both sides and perused the appeal records. 7. I find from the records that the appellants have submitted the ledger copy of Director s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ttal 2. Sonai Mittal 3. Bajrang Lal Mittal For R. MODI CO. (Chartered Accountants) RAHUL KUMAR MODI Partner Membership No. 302983 They have also filed an Extract of the Minutes of Meeting of the Board of Directors regarding the appointment of the whole time Dire ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ere 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 discussions, I do not find any reason to interfere with the impugned order. Accordingly, the same is sustained. The ..... X X X X Extracts X X X X X X X X Extracts X X X X
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