https://www.taxtmi.com/caselaws?id=783656 Remuneration paid to directors/chairman was examined to determine whether it constituted "salary" in an employer-employee relationship, excluded from "service" under s. 65B(44)(b) of the Finance Act, 1994, or consideration for a taxable service under RCM. As the payments were subjected to TDS under s. 192 of the Income-tax Act and the directors functioned as employees, the Tribunal held the amounts were salary and not exigible to service tax; the demand under RCM was set aside. Since RCM under Notif. 30/2012-ST applies only where a taxable service is received, and none existed, RCM was held inapplicable; the demand failed. Appeal allowed. en-us Thu, 18 Dec 2025 00:00:00 +0530 Sat, 20 Dec 2025 07:45:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=783656 Remuneration paid to directors/chairman was examined to determine whether it constituted "salary" in an employer-employee relationship, excluded from "service" under s. 65B(44)(b) of the Finance Act, 1994, or consideration for a taxable service under RCM. As the payments were subjected to TDS under s. 192 of the Income-tax Act and the directors functioned as employees, the Tribunal held the amounts were salary and not exigible to service tax; the demand under RCM was set aside. Since RCM under Notif. 30/2012-ST applies only where a taxable service is received, and none existed, RCM was held inapplicable; the demand failed. Appeal allowed. Case-Laws Service Tax Thu, 18 Dec 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=783656