{"id":266697,"date":"2022-05-10T17:05:28","date_gmt":"2022-05-10T11:35:28","guid":{"rendered":"https:\/\/www.scconline.com\/blog\/?p=266697"},"modified":"2022-05-11T10:12:46","modified_gmt":"2022-05-11T04:42:46","slug":"will-compensation-paid-by-an-employee-to-an-employer-for-resigning-from-service-without-giving-requisite-notice-fall-under-taxable-service-cestat","status":"publish","type":"post","link":"https:\/\/www.scconline.com\/blog\/post\/2022\/05\/10\/will-compensation-paid-by-an-employee-to-an-employer-for-resigning-from-service-without-giving-requisite-notice-fall-under-taxable-service-cestat\/","title":{"rendered":"Will compensation paid by an employee to an employer for resigning from service without giving requisite notice, fall under taxable service? CESTAT decodes"},"content":{"rendered":"

Customs, Excise & Service Tax Appellate Tribunal, Bangalore (CESTAT): <\/strong>The Coram of S.K. Mohanty (Judicial Member) and P. Anjani Kumar (Technical Member) reiterated that, any compensation paid by the employee to the employer for resigning from the service without giving the requisite notice, would not be termed as consideration for the contract of employment and as such, would not fall within the preview of taxable service.<\/p>\n

\n

Factual Background<\/span><\/h4>\n
\n<\/blockquote>\n

Appellants in the present matter had collected a certain amount as \u2018Notice Period Pay\u2019 or \u2018Bond Enforcement Amount; from their employees, who wanted to quit the job without notice or do not serve the organization for the prescribed period as per the terms of the employment contract.<\/p>\n

Further, during the audit of records maintained by appellants, it was observed that the appellants did not pay service tax on the consideration received on account of \u2018notice pay\u2019 from the employees.<\/p>\n

In view of the above, show cause proceedings were initiated against the appellants, which culminated into the adjudication order, wherein service tax demand of Rs 6,21,514 and Rs 3,43,561 along with interest was confirmed. Besides, the said order had imposed penalties of Rs 6,21,514 and Rs 34,256 under Sections 78 ibid<\/em> and 76 ibid<\/em> respectively.<\/p>\n

On appeal against the above adjudication order, the Commissioner (Appeals) vide the impugned order upheld the adjudication orders.<\/p>\n

On being aggrieved with the above order, appellants preferred the appeals before the Tribunal.<\/p>\n

\n

Analysis, Law and Decision<\/span><\/h4>\n
\n<\/blockquote>\n

Tribunal expressed that the term \u2018notice pay\u2019 mentioned in the employment contract cannot be considered as a service, more specifically as a taxable service inasmuch as neither of the parties to the contract provided any service to each other.<\/p>\n

Coram added that the amount received as compensation by the appellants cannot be equated with the term \u2018consideration\u2019 inasmuch as the latter is received for performance under the contract; whereas, the former is received, if the other part fails to perform as per the contractual norms.<\/p>\n

Therefore, the impugned orders were set aside, and the appeal were allowed. [XL Health Corpn. India (P) Ltd. v. Commissioner of Central Tax, Final Order Nos. 20225 – 20226 \/ 2022, decided on 6-5-2022]<\/p>\n

\n

Advocates before the Tribunal:<\/strong><\/p>\n

Ravi Banthia & Madhuri Rau, CA: For the appellants<\/p>\n

Rama Holla, Superintended (AR): For the respondent<\/p>\n","protected":false},"excerpt":{"rendered":"

Customs, Excise & Service Tax Appellate Tribunal, Bangalore (CESTAT): The Coram of S.K. Mohanty (Judicial Member) and P. Anjani Kumar (Technical Member) <\/p>\n","protected":false},"author":8808,"featured_media":266704,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[3,11],"tags":[6651,30651,31857,48514,29785,42834,42768,49402,44053,21124,8661],"class_list":["post-266697","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-casebriefs","category-tribunals_commissions_regulatorybodies","tag-cestat","tag-employee","tag-employer","tag-employment-contract","tag-law","tag-legal-news","tag-legal-updates","tag-notice-pay","tag-notice-period","tag-resignation","tag-taxable-service"],"yoast_head":"\nWill compensation paid by an employee to an employer for resigning from service without giving requisite notice, fall under taxable service? 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They say that notice period is your honeymoon period, but for some, it turns out to be a perfect example of \u201cAag ka dariyaa hai.....doob ke jaana hai\u201d.","rel":"","context":"In "Law made Easy"","block_context":{"text":"Law made Easy","link":"https:\/\/www.scconline.com\/blog\/post\/category\/law-made-easy\/"},"img":{"alt_text":"supreme court judgment on employment notice period","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/08\/supreme-court-judgment-on-employment-notice-period.webp?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/08\/supreme-court-judgment-on-employment-notice-period.webp?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/08\/supreme-court-judgment-on-employment-notice-period.webp?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2023\/08\/supreme-court-judgment-on-employment-notice-period.webp?resize=700%2C400&ssl=1 2x"},"classes":[]},{"id":361671,"url":"https:\/\/www.scconline.com\/blog\/post\/2025\/09\/25\/service-tax-cannot-be-confirmed-without-evidence-cestat\/","url_meta":{"origin":266697,"position":1},"title":"\u2018Mechanical reliance on income tax data impermissible\u2019: CESTAT sets aside service tax demand confirmed without corroborative evidence","author":"Bharti","date":"September 25, 2025","format":false,"excerpt":"\u201cMere entries in income tax returns or Form 26AS cannot, by themselves, establish liability under the Finance Act, 1994, unless corroborated by evidence demonstrating rendition of taxable service.\u201d","rel":"","context":"In "Case Briefs"","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"service tax cannot be confirmed without evidence","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/09\/service-tax-cannot-be-confirmed-without-evidence.webp?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/09\/service-tax-cannot-be-confirmed-without-evidence.webp?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/09\/service-tax-cannot-be-confirmed-without-evidence.webp?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/09\/service-tax-cannot-be-confirmed-without-evidence.webp?resize=700%2C400&ssl=1 2x"},"classes":[]},{"id":363302,"url":"https:\/\/www.scconline.com\/blog\/post\/2025\/10\/10\/transferring-tenancy-rights-not-liable-to-service-tax-cestat\/","url_meta":{"origin":266697,"position":2},"title":"Transferring tenancy and occupancy rights in immovable property not service under S. 65-B(44) of Finance Act; not liable to service tax: CESTAT","author":"Bharti","date":"October 10, 2025","format":false,"excerpt":"\"Consideration out of surrender of tenancy right on account of immovable property cannot be considered as service as per definition under Section 65-B(44) of the Finance Act, 1994 and no service tax is payable.\"","rel":"","context":"In "Case Briefs"","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"transferring tenancy rights not liable to service tax","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/10\/transferring-tenancy-rights-not-liable-to-service-tax.webp?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/10\/transferring-tenancy-rights-not-liable-to-service-tax.webp?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/10\/transferring-tenancy-rights-not-liable-to-service-tax.webp?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/10\/transferring-tenancy-rights-not-liable-to-service-tax.webp?resize=700%2C400&ssl=1 2x"},"classes":[]},{"id":355919,"url":"https:\/\/www.scconline.com\/blog\/post\/2025\/08\/07\/cestat-service-tax-on-assignment-of-film-copyright-under-copyright-service\/","url_meta":{"origin":266697,"position":3},"title":"Whether service tax can be levied on transfer or assignment of copyright of the film produced under copyright service? CESTAT answers","author":"Bharti","date":"August 7, 2025","format":false,"excerpt":"The Adjudication Authority stated that the appellant\u2019s activity of receiving income from transferring temporarily or permitting the use of the right vested in the film produced by them to their clients fell under the definition of copyright service under Section 65(105)(zzzt) of the Finance Act, 1994.","rel":"","context":"In "Case Briefs"","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"Service tax on assignment under copyright service","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/08\/Service-tax-on-assignment-under-copyright-service.webp?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/08\/Service-tax-on-assignment-under-copyright-service.webp?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/08\/Service-tax-on-assignment-under-copyright-service.webp?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/08\/Service-tax-on-assignment-under-copyright-service.webp?resize=700%2C400&ssl=1 2x"},"classes":[]},{"id":311487,"url":"https:\/\/www.scconline.com\/blog\/post\/2024\/01\/16\/demand-of-service-tax-u-s-73-a-of-finance-ac-incorrect-when-broadcasters-service-tax-is-not-retained-cestat-legal-news\/","url_meta":{"origin":266697,"position":4},"title":"Demand of service tax u\/s 73-A of Finance Act, 1994 incorrect when broadcaster\u2019s service tax is collected and not retained: CESTAT reiterates","author":"Simranjeet","date":"January 16, 2024","format":false,"excerpt":"\u201cWith coming into force of interest provisions, the revenue neutrality concept has undergone a change, so as to consider duty neutrality different from revenue (Duty+interest) neutrality. 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