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Service tax on directore salary

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(Querist)
23 November 2012 sir,
pl tell me Directore of company is liable to pay any service tax on his salary?
Regards
joshi
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CA Manish

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CA Manish (Expert)
23 November 2012 Director is not liable to pay service tax on his salary.

The co. is also not liable to pay service tax where there is employee - employer relationship.

In other case co. is liable to pay service tax under reverse charge mechanisim.

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