Company not liable to pay Service tax under RCM on rent paid to Directors in their Individual Capacity

Cords Cable Industries Limited Vs Commissioner, Central Excise (CESTAT Delhi) The appellant company is engaged in the manufacture of instrumentation/power cable and during the period of dispute from July 2012 to August 2014, the appellant paid an amount of Rs. 2,73,01,852/- towards rent to Naveen Sawhney and D.K. Prashar for the premises let out by them to the appellant. The premises were used by the appellant for its Registered Office/Corporate Office. Naveen Sawhney and D.K. Prashar also happen to be the Directors of the appellant. In the invoices raised by the landlords to the appellant in ...