2019 (8) TMI 600

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... This is an appeal directed against Order-in-Appeal No.NGP-II/ APPL/11/2017-18 dated 19.03.2018 passed by Commissioner of GST and Central Excise Nagpur II. The Appellants are engaged in manufacture of ball / roller bearings. A Show Cause Notice was issued alleging that they were availing services of their director namely Shri D.S. Sahney and were paying remuneration for the same and they are liabl .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Director. Learned Counsel for the Appellants further submits that Managing Director of the company is performing routine management functions physically and is paid salary for the same; therefore the Managing Director and the Company have a employee and employer relationship; the Appellants have also issued TDS Certificates to Shri D. S. Sahney; the lower authorities have simply confirmed the dut .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... (43) STR 634 (Tri. Mum) and Meekin Transmission Ltd 2009 (238) ELT 554 (ALL). He further submitted additional written submissions dated 22.01.2018. 3. Learned Authorised Representative appearing for the department reiterated the findings of the OIA. 4. Heard both sides and perused the records of the case. We find that as per Section 65(44) of the Finance Act, 1994, "service" means any activity .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... of Shri D.S. Sahney and the amount payable to him as salary and perquisites like house allowance, electricity and furnishings for the accommodation, leave travel concession, reimbursement of medical expenses for self and family, medial / accident insurance, club fees, car with driver, telephone at residence etc. I also find that in the Form 31 and Form 25C, which is required to be filed under com .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... and also the case of Allied Blenders and Distilleries Pvt. Ltd. Vs. CCE ST Aurangabad 2019 (24) GSTL 207 (Tri.Mumbai). In view of the above, I find that the Impugned Order is not maintainable. 5. In the result the impugned order is set aside and appeal is allowed with consequential relief, if any, as per law. (Order Dictated & pronounced in open Court)
Case laws, Decisions, Judgements, Ord .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X