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    <title>Service tax on Directors&#039; sitting fees</title>
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    <description>Sitting fees paid to directors are taxable under reverse charge unless the director is in whole time employment, because the employee services exclusion covers services rendered in the course of employment; thus where a director&#039;s appointment constitutes a contract of service, sitting fees are not subject to service tax.</description>
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      <description>Sitting fees paid to directors are taxable under reverse charge unless the director is in whole time employment, because the employee services exclusion covers services rendered in the course of employment; thus where a director&#039;s appointment constitutes a contract of service, sitting fees are not subject to service tax.</description>
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      <law>Service Tax</law>
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