TMI BlogSERVICES PROVIDED BY A DIRECTOR OF A COMAPANYX X X X Extracts X X X X X X X X Extracts X X X X ..... WHETHER SALARY/REMUNERATION PAID TO THE DIRECTORS OF THE COMPANY IN THE NORMAL CIRCUMSTANCES IS LIABLE TO REVERSE CHARGE. EVERY PRIVATE COMPANY IN THE ORDINARY COURSE OF BUSINESS, GIVES SALARY TO ITS DIRECTORS. - Reply By Rajagopalan Ranganathan - The Reply = Sir, If the relationship between the director and the company is employer-employee relationship then there will be no gst liabilty. - ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Reply By KASTURI SETHI - The Reply = In order to prove employer-employee relationship, only monthly salary on record is not sufficient. The appointment letter of Director must contain clause of 'Hiring and firing'. There are other parameters also. The following case law pertains to Service Tax but it is equally applicable in the present GST regime. It is very very important. The judgme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt is not lengthy. Read carefully word for for word. 2019 (4) TMI 1537 - CESTAT KOLKATA M/S. BRAHM ALLOY LIMITED VERSUS COMMISSIONER OF CGST CENTRAL EXCISE, DURGAPUR - Reply By SHARAD ANADA - The Reply = 2019 (1) TMI 433 - CESTAT MUMBAI M/S ALLIED BLENDERS AND DISTILLERS PVT. LTD. VERSUS COMMISSIONER OF CENTRAL EXCISE SERVICE TAX, AURANGABAD - Reply By KASTURI SETHI - The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Reply = Dear Sharad Anada Ji, Very useful case law. It is worth saving for future. On the same issue, we can find some case laws pro-revenue and some anti-revenue. Pro-assessee case laws are very very important as posted by you. At the same time, as a precautionary measure, pro-revenue case law should also posted in order to make the visitors of this site aware of the dangers involved. Any how ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... we are to go by the Act. Case laws help us to understand law properly. Thanks for posting this judgement. - Reply By KESHAV GROVER - The Reply = THANKS TO ALL FOR SPENDING YOUR PRECIOUS TIME. - Reply By Ganeshan Kalyani - The Reply = I agree with Sri Rajagoplan Sir's view stating that if there is employer - employee relationship the GST is applicable on salary /remuneration paid to the D ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... irectors of the company. - SERVICES PROVIDED BY A DIRECTOR OF A COMAPANY - Query Started By: - KESHAV GROVER Dated:- 7-5-2019 Goods and Services Tax - GST - Got 6 Replies - GST - Discussion Forum - Knowledge Sharing, reply post by an expert, personal opinion Tax Management India - taxmanagementindia - taxmanagement - taxmanagementindia.com - TMI - TaxTMI - TMITax ..... X X X X Extracts X X X X X X X X Extracts X X X X
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