https://www.taxtmi.com/forum/issue?id=108651 Remuneration to non employee directors (non executive/independent) is subject to service tax under the reverse charge mechanism, whereas services by directors who are employees (Managing Director/Whole time Director) are excluded under Section 65B(44)(b). Employment status is determined by terms of appointment and indicators such as payroll, TDS deduction and ROC filings. If a director bills through a separate firm as an external service provider and the arrangement reflects an arm's length supply, the supplier may discharge the service tax rather than the company under reverse charge, subject to examination of the actual nature of services and potential conflict of interest. en-us Mon, 25 May 2015 16:56:48 +0530 Thu, 23 Jan 2025 15:56:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=108651 Remuneration to non employee directors (non executive/independent) is subject to service tax under the reverse charge mechanism, whereas services by directors who are employees (Managing Director/Whole time Director) are excluded under Section 65B(44)(b). Employment status is determined by terms of appointment and indicators such as payroll, TDS deduction and ROC filings. If a director bills through a separate firm as an external service provider and the arrangement reflects an arm's length supply, the supplier may discharge the service tax rather than the company under reverse charge, subject to examination of the actual nature of services and potential conflict of interest. Discussion-Forum Service Tax Mon, 25 May 2015 16:56:48 +0530 https://www.taxtmi.com/forum/issue?id=108651