Service tax cannot be levied under RCM for letting out of residential property by Director to Company

Mec Shot Blasting Equipment Ltd. Vs Commissioner (CESTAT Delhi) Service tax cannot be levied under RCM for letting out of residential property by Director to Company The CESTAT, Delhi in the matter of M/s Mec Shot Blasting Equipment Ltd v Commissioner, CGST [ORDER NO. 50626 / 2022 dated July 18, 2022] has held that the service tax cannot be levied on the company for payment of rent to the director unless such premises are used for commercial purpose. Facts: M/s Mec Shot Blasting Equipment Ltd (“the Appellant”) has registered with the Service Tax Department and deposits service tax regularl...