No Service Tax on Commission paid to director, considered as salary by I-T department

Vectus Industries Ltd. Vs Commissioner of Service Tax (CESTAT Allahabad)

If the entire remuneration stands considered by Income Tax Authorities as salary, the same cannot be considered as service, so as pay the service tax. The Income Tax Authorities are the prime authority to adjudge the said issue. If according to the learned Advocate the Income Tax Authorities have considered the entire remuneration as salary and have taxed the same accordingly, the said fact would have a bearing on the disputed issue before us. Inasmuch

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