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TMI Blog2019 (4) TMI 2165X X X X Extracts X X X X X X X X Extracts X X X X ..... 012-ST dated 20.06.2012 - remuneration paid to the whole time directors, who render services in the course of or in relation to their employment - HELD THAT:- The term service has been defined under Section 65B (44) of the Finance Act, 1994 to mean any activity carried out by a person for consideration, and includes a declared service. Certain services were excluded from the purview of such statut ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... per the exclusion clause provided in the definition of service , the activities undertaken by the whole time directors should not fall under the ambit or scope of taxable service for the purpose of payment of service tax. This Tribunal in the case of M/s Allied Blenders and Distillers Pvt. [ 2019 (1) TMI 433 - CESTAT MUMBAI] has allowed the appeal, holding that when the remuneration is paid to th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ellant under reverse charge mechanism in terms of Notification No. 30/2012-ST dated 20.06.2012. 3. Heard both sides and perused the records. 4. The term service has been defined under Section 65B (44) of the Finance Act, 1994 to mean any activity carried out by a person for consideration, and includes a declared service. Certain services were excluded from the purview of such statutory provisions, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g the particulars of the whole time directors. It is evident from the available records that the relationship exist between the appellant and its whole time directors is that of employer and employee and as per the exclusion clause provided in the definition of service , the activities undertaken by the whole time directors should not fall under the ambit or scope of taxable service for the purpos ..... X X X X Extracts X X X X X X X X Extracts X X X X
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