TaxTMI 
TaxTMI 
WHETHER RCM APPLICABLE TO SUCH DIRECTORS ALSO WHO ARE FULL TIME EMPLOYEE OF A COMPANY.
SERVICE TAX ON SALARY PAYMENT TO DIRECTORS
05 Oct 2015 
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Employee-employer service exclusion prevents service tax on salaries, while separately paid consultancy by directors may be taxable.
Salary and remuneration paid to a director in the course of employment fall within the employee-employer service exclusion and are not subject to service tax, while separately compensated professional or consultancy services provided by the director outside the employment relationship may be taxable and potentially subject to reverse charge. (AI Summary)
Salary and remuneration paid to a director in the course of employment fall within the employee-employer service exclusion and are not subject to service tax, while separately compensated professional or consultancy services provided by the director outside the employment relationship may be taxable and potentially subject to reverse charge. (AI Summary)