Is service tax liable u/s 192 remuneration

1422 views 12 replies
i am director of one single company and i and getting remuneration of around 7 lacs per annum and my TDS is been deposit under section 192. In this case should i pay service tax is also ????
Replies (12)
No, your remuneration is part of salary
Service tax will be applicable only in case of non executive directors under reverse charge mechanism.
You come under employer employee relationship which is not a part of service.
Thanks you all. Looking forward for your valuable suggestions. Rahul Singh.

i have query about 194j(1)(ba) . if director getting renumeration other than salary would 194j(1)(ba) applicable

There is a section says that TDs has to be deducted @ 10% on remuneration to director without any slabs. So fall under that category

agree with above

 

The law is clear that if there is Employer - Employee relationship, then service tax is not applicable. The deduction of TDS u/s 192 or 194J could be used as evidence to proof the existance or non-existance of such relationship but the ultimate deciding factor to keep yourself outside the scope of service for service tax purpose is that you must proof that you are getting remuneration as an EMPLOYEE. 

Manoj, How should i proof that we are getting remuneration as an EMPLOYEE.
Manoj, How should i proof that we are getting remuneration as an EMPLOYEE.

The terms and conditions of the contract entered by you with the company may be relevant. Further, various court judgement have interpreted the existance of employer - employee relationship which could be helpful.

Can u share any court judgement with case numbers.


CCI Pro

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register