Service tax applicability on retainership paid to ex employe

srinivasan rajagopalan (retired employee now employed as full ti)   (21 Points)

25 March 2017  

an employee of the company after retirement is apponted as consultant  and paid monthly retainership . he is also an authorised signatory for the company for signing cheques etc . he is looking after the commercial function of the company ans is attending the office on  full time basis .

service tax is applicable or not .

if applicable who will pay service receiver under rcm or service provider .

tds is deucted under 194j @ 10%