Business Auxiliary Services - Commission received by Directors not liable to Service tax

Employee remuneration not Business Auxiliary Service: commissions paid to directors as employment income are not taxable as services.

Commission payments to managing directors or directors that constitute remuneration for duties performed within the employment relationship are not to be treated as 'commission' under Business Auxiliary Service and are not leviable to Service Tax, because acts by an employee for the employer within the framework of employment do not amount to a separate taxable service.