Salary paid to directors is outside scope of service tax hence demand not sustained

Neelamber Catterers Private Limited Vs Commissioner of C.G.S.T. and Central Excise (CESTAT Kolkata) CESTAT Kolkata held that any salary paid to the Directors of the Company for the service rendered by him as an employee of the company, is outside the scope of service. Accordingly, demand of service tax is not sustainable. Facts- Vide the present appeal, the appellant has contested the demand of service tax of Rs 19,08,000/- confirmed on the remuneration paid to Four directors, the remuneration has been paid to the directors as salary and on such amount TDS was also deducted under the salary he...