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.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
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.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.