Service tax on non-whole time directors' commission exempted from triggering central approval for remuneration limits in 2012-13. Service tax on commission or sitting fees payable to Non-Whole Time Directors, when borne by the company, is treated as part of the directors' remuneration and may cause aggregated remuneration to exceed the Companies Act limits; an administrative clarification states that increases solely attributable to payment of such service tax by the company shall not require prior Central Government approval under the Act's remuneration limit provisions for the relevant financial year.