The Bangalore Bench of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) has held that “bonus payments” made to foreign shareholders, when linked to performance conditions such as sales targets, cannot be treated as part of share purchase consideration but instead constitute consideration for marketing services, liable to service tax under the Reverse Charge…
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Service Tax Under RCM Payable on ‘Bonus Payments’ Linked to Performance: CESTAT
Mariya Paliwalahttps://www.jurishour.in/
Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.
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