https://www.taxtmi.com/caselaws?id=459047 Remuneration paid to whole-time directors was outside service tax under reverse charge because the payments were made in the course of employment. The service definition under Section 65B(44) excludes services rendered by an employee to an employer in the course of or in relation to employment, and the records showed an employer-employee relationship: salary payment, tax deduction at source, Form 16 issuance, salary reflected in income tax returns, and Form 32 filing with the Registrar of Companies. On that basis, the directors' activities fell within the statutory exclusion and were not taxable under reverse charge. en-us Mon, 15 Apr 2019 00:00:00 +0530 Wed, 27 Nov 2024 18:34:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=459047 Remuneration paid to whole-time directors was outside service tax under reverse charge because the payments were made in the course of employment. The service definition under Section 65B(44) excludes services rendered by an employee to an employer in the course of or in relation to employment, and the records showed an employer-employee relationship: salary payment, tax deduction at source, Form 16 issuance, salary reflected in income tax returns, and Form 32 filing with the Registrar of Companies. On that basis, the directors' activities fell within the statutory exclusion and were not taxable under reverse charge. Case-Laws Service Tax Mon, 15 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=459047