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    <title>Applicability of Service tax on director remuneration</title>
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    <description>Company liability arises under reverse charge to pay service tax on the gross amount paid to directors for services rendered unless those services fall within an employer-employee relationship excluded from the definition of service; establishing employment requires documentary evidence and consideration of tests such as selection and appointment control, payment of remuneration, right of control over work methods, disciplinary authority including suspension or dismissal, and organizational integration-payments beyond employment scope attract service tax under reverse charge.</description>
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      <description>Company liability arises under reverse charge to pay service tax on the gross amount paid to directors for services rendered unless those services fall within an employer-employee relationship excluded from the definition of service; establishing employment requires documentary evidence and consideration of tests such as selection and appointment control, payment of remuneration, right of control over work methods, disciplinary authority including suspension or dismissal, and organizational integration-payments beyond employment scope attract service tax under reverse charge.</description>
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