https://www.taxtmi.com/caselaws?id=407953 Service tax liability on remuneration paid to a company's Managing Director and whole-time Executive Director depends on whether the payments were true salary under an employer-employee relationship and therefore outside the definition of "service" in section 65B(44) of the Finance Act, 1994. Income-tax treatment alone was held insufficient to establish that relationship; the decisive factor was the contractual terms and conditions of appointment and employment. Because those employment documents were not produced, the issue could not be finally determined on the existing record and was sent back for fresh de novo adjudication after examining the employment terms and affording due opportunity to the parties. en-us Mon, 24 May 2021 00:00:00 +0530 Thu, 27 May 2021 08:35:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=407953 Service tax liability on remuneration paid to a company's Managing Director and whole-time Executive Director depends on whether the payments were true salary under an employer-employee relationship and therefore outside the definition of "service" in section 65B(44) of the Finance Act, 1994. Income-tax treatment alone was held insufficient to establish that relationship; the decisive factor was the contractual terms and conditions of appointment and employment. Because those employment documents were not produced, the issue could not be finally determined on the existing record and was sent back for fresh de novo adjudication after examining the employment terms and affording due opportunity to the parties. Case-Laws Service Tax Mon, 24 May 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=407953