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Service tax

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(Querist)
09 August 2012 WHAT DOES THE LATEST AMENDMEND IN THE ACT VIDE NOTIFICATION NO. 45/2012,MEANS .

DOES IT HAS ANY IMPACT ON THE DIRECTOR WHO IS DRAWING REMUNERATION FROM A COMPANY @ OF 100000/- PER MONTH?WHEATHER HE HAS TO CHARGE SERVICE TAX ON THE REMUNERATION RECEIVABLE FROM THE COMPANY?
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Amol S Joglekar

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Amol S Joglekar (Expert)
09 August 2012 Service tax is not applicable where the director is receiving SALARY from the company. The employer employee relationship should be in existence. Any payment received by the director apart from salary shall attract service tax.
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