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TMI Blog2020 (1) TMI 423X X X X Extracts X X X X X X X X Extracts X X X X ..... nsidered by Income Tax Authorities as salary, the same cannot be considered as service, so as pay the service tax. The Income Tax Authorities are the prime authority to adjudge the said issue. If according to the learned Advocate the Income Tax Authorities have considered the entire remuneration as salary and have taxed the same accordingly, the said fact would have a bearing on the disputed issue ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sides, we find that a short issue required to be decided in the present appeal is as to whether the commission earned by the Managing Director of the appellant company, apart from his fixed salary, is in lieu of services provided by him for promotion of the sales in the market and hence is liable to service tax. The lower authorities have held that the same is a service and accordingly, service t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... managing Director is required to be considered as salary. 3. On a specific question, as to how the TDS was detected by the Company, he clarifies that initially two different forms i.e. form 16 and form 16A were filed by them with the Income Tax Department in terms of the provisions of Section 194H of the Income Tax Act and under Section 192. However, he submits that the said action ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ve considered the entire remuneration as salary and have taxed the same accordingly, the said fact would have a bearing on the disputed issue before us. Inasmuch as, the adjudicating authority has not dealt with the said aspect and has not verified the fact of assessment by Income Tax Authorities under the head salary , we deem it fit to set aside the impugned order and remand the matter to the O ..... X X X X Extracts X X X X X X X X Extracts X X X X
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