https://www.taxtmi.com/forum/issue?id=5298 A whole-time director who is an employee and receives salary, commission and bonus is within the employment relationship and such commission is treated as part of salary, thus not a "service" under clause (44) of section 65B of the Finance Act, 1994. The reverse charge on legal services received by an educational trust depends on whether the trust qualifies as a business entity by carrying activities relating to industry, commerce, business or profession; if it does not, reverse charge does not apply. en-us Tue, 12 Feb 2013 16:32:08 +0530 Thu, 23 Jan 2025 15:57:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=5298 A whole-time director who is an employee and receives salary, commission and bonus is within the employment relationship and such commission is treated as part of salary, thus not a "service" under clause (44) of section 65B of the Finance Act, 1994. The reverse charge on legal services received by an educational trust depends on whether the trust qualifies as a business entity by carrying activities relating to industry, commerce, business or profession; if it does not, reverse charge does not apply. Discussion-Forum Service Tax Tue, 12 Feb 2013 16:32:08 +0530 https://www.taxtmi.com/forum/issue?id=5298