https://www.taxtmi.com/caselaws?id=791442 Remuneration paid to whole-time or working directors in the course of an employer-employee relationship, including commission and perquisites, falls outside the definition of taxable service. Where company records identify directors as employees and payments are reflected as salary in Form 16 with tax deducted under the salary framework, variable remuneration does not lose its salary character merely because it is not fixed monthly pay. Commission and perquisites treated as salary for income-tax purposes are therefore excluded from service tax, and a service tax demand on such employment-related payments cannot be sustained. en-us Mon, 11 May 2026 00:00:00 +0530 Mon, 11 May 2026 16:33:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=791442 Remuneration paid to whole-time or working directors in the course of an employer-employee relationship, including commission and perquisites, falls outside the definition of taxable service. Where company records identify directors as employees and payments are reflected as salary in Form 16 with tax deducted under the salary framework, variable remuneration does not lose its salary character merely because it is not fixed monthly pay. Commission and perquisites treated as salary for income-tax purposes are therefore excluded from service tax, and a service tax demand on such employment-related payments cannot be sustained. Case-Laws Service Tax Mon, 11 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=791442