https://www.taxtmi.com/caselaws?id=786762 Commission paid by a company to its managing, whole time or independent directors as remuneration forming part of salary falls within the employer employee exception to the definition of 'service' and therefore is not leviable to service tax under the reverse charge mechanism; this conclusion relies on the exclusion in the statutory definition of service, the established treatment of such amounts as salary subject to TDS and income tax return disclosure, and prior administrative guidance excluding director remuneration from business auxiliary or management consultant services, resulting in allowance of the assessee's appeal. en-us Mon, 12 Jan 2026 00:00:00 +0530 Thu, 19 Feb 2026 07:58:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=786762 Commission paid by a company to its managing, whole time or independent directors as remuneration forming part of salary falls within the employer employee exception to the definition of 'service' and therefore is not leviable to service tax under the reverse charge mechanism; this conclusion relies on the exclusion in the statutory definition of service, the established treatment of such amounts as salary subject to TDS and income tax return disclosure, and prior administrative guidance excluding director remuneration from business auxiliary or management consultant services, resulting in allowance of the assessee's appeal. Case-Laws Service Tax Mon, 12 Jan 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=786762