Service tax under reverse charge mechanism

Deae Hemanth,

I believe, the nomenclature of payment is not important to decide whether service tax is applicable or not on transaction with director pr

Contd,
rather it is important to see the relationship with the company. If he/she is Whole Time Director then it is well known that he/she is called as employee of company and thus no service tax applicable at all. However, if he/she is part time director then yes the service tax will applicable and that too under reverse charge. It is irrelevant for me that what is the nomenclature the company uses to discharge there obligation towards service received.