https://www.taxtmi.com/caselaws?id=791442 Commission and perquisites paid to whole-time directors were treated as remuneration arising from an employer-employee relationship, not consideration for a taxable service. The article notes that where directors are shown as working directors, payments are reflected in salary records and taxed as salary under the Income Tax Act, such variable pay does not lose its character merely because it is not fixed monthly wages. Because service by an employee to an employer in the course of employment is excluded from the definition of service under the Finance Act, 1994, no service tax was leviable on these payments. 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 Commission and perquisites paid to whole-time directors were treated as remuneration arising from an employer-employee relationship, not consideration for a taxable service. The article notes that where directors are shown as working directors, payments are reflected in salary records and taxed as salary under the Income Tax Act, such variable pay does not lose its character merely because it is not fixed monthly wages. Because service by an employee to an employer in the course of employment is excluded from the definition of service under the Finance Act, 1994, no service tax was leviable on these payments. Case-Laws Service Tax Mon, 11 May 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=791442