https://www.taxtmi.com/article/detailed?id=6457 Service tax under the reverse charge applies to payments to directors that are not remuneration in the nature of employment. Whole time and executive directors' remuneration treated as salary (subject to TDS and shown as Income from Salary) falls under the employment exclusion and is not taxable as service. Non salary payments to directors-sitting fees, commissions and similar amounts to non executive directors-constitute taxable services and attract service tax; companies should segregate amounts, pay tax on non salary components, and may claim cenvat credit on payment evidence. en-us Fri, 25 Sep 2015 06:21:10 +0530 Fri, 25 Sep 2015 06:21:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=6457 Service tax under the reverse charge applies to payments to directors that are not remuneration in the nature of employment. Whole time and executive directors' remuneration treated as salary (subject to TDS and shown as Income from Salary) falls under the employment exclusion and is not taxable as service. Non salary payments to directors-sitting fees, commissions and similar amounts to non executive directors-constitute taxable services and attract service tax; companies should segregate amounts, pay tax on non salary components, and may claim cenvat credit on payment evidence. Articles Service Tax Fri, 25 Sep 2015 06:21:10 +0530 https://www.taxtmi.com/article/detailed?id=6457