https://www.taxtmi.com/article/detailed?id=17370 Directors' remuneration paid as salary under a genuine employer-employee relationship is excluded from Service Tax and falls outside GST supply. A director's designation does not determine taxability; the relevant inquiry is the capacity in which services are rendered. Salary accounting, salary-related tax deduction, and disclosure as salary income support the employment character of payment. Form 26AS and financial statements may trigger scrutiny but cannot establish taxable value without reconciliation and verification of underlying transactions. Extended limitation requires evidence of wilful suppression or comparable culpable conduct, not merely return default or financial discrepancies. en-us Wed, 09 Sep 2026 08:20:59 +0530 Wed, 09 Sep 2026 08:20:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=17370 Directors' remuneration paid as salary under a genuine employer-employee relationship is excluded from Service Tax and falls outside GST supply. A director's designation does not determine taxability; the relevant inquiry is the capacity in which services are rendered. Salary accounting, salary-related tax deduction, and disclosure as salary income support the employment character of payment. Form 26AS and financial statements may trigger scrutiny but cannot establish taxable value without reconciliation and verification of underlying transactions. Extended limitation requires evidence of wilful suppression or comparable culpable conduct, not merely return default or financial discrepancies. Articles Service Tax Wed, 09 Sep 2026 08:20:59 +0530 https://www.taxtmi.com/article/detailed?id=17370