https://www.taxtmi.com/caselaws?id=795657 Remuneration paid to Managing Directors and Whole-time Directors under an employer-employee relationship is excluded from the definition of service when paid in the course of employment. Corporate appointment, shareholder approval, salary and employment benefits, tax deduction as salary, Form-16 issuance and provident-fund contributions support a contract of service. The separate treatment of an independent director as a professional further distinguishes employee-directors from independent service providers. Promoter or shareholder status does not negate employment where the director is engaged under a contract of service. Accordingly, such salary is not liable to Service Tax under reverse charge. en-us Wed, 22 Jul 2026 00:00:00 +0530 Sat, 25 Jul 2026 08:54:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=795657 Remuneration paid to Managing Directors and Whole-time Directors under an employer-employee relationship is excluded from the definition of service when paid in the course of employment. Corporate appointment, shareholder approval, salary and employment benefits, tax deduction as salary, Form-16 issuance and provident-fund contributions support a contract of service. The separate treatment of an independent director as a professional further distinguishes employee-directors from independent service providers. Promoter or shareholder status does not negate employment where the director is engaged under a contract of service. Accordingly, such salary is not liable to Service Tax under reverse charge. Case-Laws Service Tax Wed, 22 Jul 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=795657