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Service Tax - Highlights / Catch Notes

Home Highlights December 2018 Year 2018 This

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


Service Tax Demand on Director Fees Challenged Due to Lack of Documents Proving Employer-Employee Relationship.

December 26, 2018

Case Laws     Service Tax     AT

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.

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