https://www.taxtmi.com/forum/issue?id=107355 Salaries paid to directors who are on the company payroll constitute a provision of service by an employee to the employer and are excluded from service tax; payroll evidence such as Form 16 supports this employer-employee relationship and the inapplicability of Notification No. 30/2012 ST. Executive directors are full time salaried employees on payroll, while non executive directors typically receive sitting or consultancy fees and are not on payroll, affecting their treatment under service tax rules. en-us Wed, 17 Sep 2014 18:29:01 +0530 Thu, 23 Jan 2025 15:57:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=107355 Salaries paid to directors who are on the company payroll constitute a provision of service by an employee to the employer and are excluded from service tax; payroll evidence such as Form 16 supports this employer-employee relationship and the inapplicability of Notification No. 30/2012 ST. Executive directors are full time salaried employees on payroll, while non executive directors typically receive sitting or consultancy fees and are not on payroll, affecting their treatment under service tax rules. Discussion-Forum Service Tax Wed, 17 Sep 2014 18:29:01 +0530 https://www.taxtmi.com/forum/issue?id=107355