No Service Tax on Remuneration to Director in employment of the company

Bengal Beverages Pvt. Ltd. Vs CGST & Excise, Howrah (CESTAT Kolkata)

In the instant case, the only dispute herein is for payment of remuneration in the nature and form of commission based on percentage of profit to whole time directors, which is a fact on record. Section 2(94) of Companies Act, 2013, duly defines ‘whole-time director’ to include a director in the whole-time

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