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No service tax on remuneration paid to directors if they were employees of the company: CESTAT

January 10, 2019[2019] 101 462 (Mumbai - CESTAT)

GST/Excise/ST/VAT : Where assessee-company paid remuneration to its four whole time Directors for managing day-to-day affairs of company and made necessary deductions on account of Provident fund, Professional Tax and TDS as applicable and declared these Directors to all statutory authorities as employees of company, remuneration paid to Directors was nothing but salary and assessee was not required to discharge service tax on remuneration paid to Directors

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