https://www.taxtmi.com/caselaws?id=181903 Service charges collected by a hotel management and distributed to employees were held not to constitute "wages" under the Employees' State Insurance Act, 1948, because they were not remuneration payable under any express or implied term of employment and did not arise under the contract of employment. The statutory definition of wages, covering cash remuneration and additional remuneration paid at intervals not exceeding two months, was read as excluding such amounts. The Court also relied on the Corporation's memorandum clarifying that service charges do not form part of wages. The contribution demand based on those service charges could not stand, and the orders sustaining it were set aside. en-us Mon, 03 Dec 2007 00:00:00 +0530 Wed, 27 Apr 2016 12:24:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=181903 Service charges collected by a hotel management and distributed to employees were held not to constitute "wages" under the Employees' State Insurance Act, 1948, because they were not remuneration payable under any express or implied term of employment and did not arise under the contract of employment. The statutory definition of wages, covering cash remuneration and additional remuneration paid at intervals not exceeding two months, was read as excluding such amounts. The Court also relied on the Corporation's memorandum clarifying that service charges do not form part of wages. The contribution demand based on those service charges could not stand, and the orders sustaining it were set aside. Case-Laws Indian Laws Mon, 03 Dec 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=181903