Demand of Service Tax - Remuneration paid to the directors of ...

Case Laws Service Tax

December 26, 2018

Demand of Service Tax - Remuneration paid to the directors of the company - Reverse charge mechanism - in the absence of documents such as TDS Certificate, Ledger Account and other related documents substantiating appellant’s claim of employer-employee relationship, it is difficult to answer in favour of assessee.

View Source

← Previous Next →

Demand of Service Tax - Remuneration paid to the directors of ...

Case Laws Service Tax

December 26, 2018

You may also like:

The director's remuneration in the form of commission based on a percentage of the company's total profit is not subject to service tax under the reverse charge...

Remuneration (salary, allowances, commission on company profits) paid to directors of a company is not liable to service tax under reverse charge mechanism. The Income...

Remuneration paid to whole-time directors employed by the company is not liable to service tax, as it is considered salary. However, sitting fees paid to non-employed...

The case pertains to the levy of service tax under the reverse charge mechanism (RCM) on rental payments made by a company to its directors for renting immovable...

Levy of GST - Reverse Charge Mechanism (RCM) - whole-time director - A director who has taken an employment in the company may be functioning in dual capacities, namely,...

Reverse charge mechanism (RCM) - Liability of recipient of service to pay service tax - deemed services - The Appellants have received goods from entities located...

Once the service provider has paid the tax under reverse charge mechanism, service tax cannot be demanded from the appellant - demand of service with penalty set aside - AT

Levy of service tax - remuneration paid by the appellant to directors should be charged to service tax on the reverse charge basis or not - Held NO - when the very...

Demand of Interest on 50% of the service tax - when the service provider (appellant) has paid entire 50% of the amount towards service tax and the service Recipient also...

Service provided by a director to Company - reverse charge system is applicable

The tribunal held that service tax under reverse charge mechanism is not leviable on commission paid to directors treated as salary in the company's books of accounts...

Levy of GST - salary paid to Director of the company who is paid salary as per contract - Reverse charge mechanism (RCM) - the services rendered by the Director to the...

Levy of GST - Reverse Charge Mechanism - salary paid to Director of the company who is paid salary as per employment contract, after deduction of TDS as well as PF -...

Levy of Service Tax - reverse charge mechanism - to say that the software was available in India, with the appellant and hence the provision of service was from India...

Demand of Service Tax - Reverse charge mechanism - import of services - As such it is not the liability of service recipient but the liability of service provider which...

Quick Updates: