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Service Tax - Highlights / Catch Notes

Home Highlights May 2021 Year 2021 This

Levy of service tax - remuneration paid by a company to the ...


Court Remands Case on Service Tax for Director Remuneration Due to Missing Employment Terms Documents.

May 27, 2021

Case Laws     Service Tax     AT

Levy of service tax - remuneration paid by a company to the Managing Director and the whole time Executive Director - whether such income is a salary income or otherwise the same can be established on the basis of employment conditions for employment of directors as company’s employees. In the entire proceedings the appellant have not produced the appointment order of the directors as employees containing the terms and conditions of the employment - Matter remanded back - AT

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