Is service tax liable u/s 192 remuneration

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

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. 

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.