https://www.taxtmi.com/article/detailed?id=5670 The statutory definition of Service excludes any service provided by an employee to an employer in the course of employment, so ordinary employee services supplied to the employer are not taxable. Existence of an employment relationship is a question of fact determined by tests such as control, integration, reporting, payment of salary, nature of duties, place of work and contractual terms. For directors and office-holders the same factual inquiry applies: where an employment relationship exists, remuneration remains excluded; where it does not, payments may be taxable. en-us Wed, 18 Jun 2014 11:11:47 +0530 Thu, 19 Jun 2014 16:51:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=5670 The statutory definition of Service excludes any service provided by an employee to an employer in the course of employment, so ordinary employee services supplied to the employer are not taxable. Existence of an employment relationship is a question of fact determined by tests such as control, integration, reporting, payment of salary, nature of duties, place of work and contractual terms. For directors and office-holders the same factual inquiry applies: where an employment relationship exists, remuneration remains excluded; where it does not, payments may be taxable. Articles Service Tax Wed, 18 Jun 2014 11:11:47 +0530 https://www.taxtmi.com/article/detailed?id=5670