Reverse charge mechanism (RCM) - Remuneration paid to Directors ...
Whole-Time Directors Are Employees: RCM Confirms No Service Tax on Director's Remuneration, Including Variable Pay.
April 29, 2019
Case Laws Service Tax AT
Reverse charge mechanism (RCM) - Remuneration paid to Directors - The whole time director is essentially an employee of the Company - mere fact that the whole time director is compensated by way of variable pay will not in any manner alter or dilute the position of employer - employee status between the company assessee
View Source