Sitting Fees Paid to Non-Employed Director Not Amounts to Salary, Liable to Service Tax: CESTAT [Read Order]
The Bench remanded the matter to the adjudicating authority to verify the correctness of the reconciliation related to the service tax demand on the remuneration paid to non-employed directors and l allowed the appeal
The Ahmedabad Bench of Customs, Excise, and Service Tax Appellate Tribunal ( CESTAT ) has stated that the payment made to a non-employed director as director’s sitting fees is not amounts to salary and are liable to the levy of Service Tax. The assessee, Jsl Industries Ltd submitted that regarding the payment made to the…
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