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Q. > Please Help: service tax
If Service Tax applies on wholetime Directors Salary??
answered Jan 03, 2014 by Vikash Kumar Jha , Cuttack
Section 65B( 44) of Finance Act, 1994 as
introduced w.e.f. 1-7-2012 reads as follows –
“Service” means any activity carried out by a
person for another for consideration, and
includes a declared service, but shall not
include— (a) – - (b) a provision of service by
an employee to the employer in the course of
or in relation to his employment (c) – - .
Thus, services provided by employee to
employer have been excluded from the
definition of ‘service’ itself.
CA Sansaar

Comments
Ankur Gupta
31-Dec-2013 , 11:55:54 amtheir is no service tax on whole time director salary bcoz service offered in course of employment, its excluded from defination of service. But if it is the case of non executive director their is service tax.
HANSA KALWANI
04-Jan-2014 , 01:27:09 pmthanks..
HANSA KALWANI
04-Jan-2014 , 01:27:42 pmthanks..