"Midlife" is correct; the purpose of Part 135 is to provide certain operating and maintenance rules for "carrying passengers or cargo for hire." Analogies sometimes help; imagine your C-185 flew a load of fish into ANC or FAI, but then towed a banner back home (for the same customer). The "fish flight" carrying "cargo...for hire" is obviously under Part 135, while the return flight towing "fish guy's" advertising banner is not (see 14 CFR 119.1(e) for the list of exceptions). The fact the same customer paid for both flights does not change the clearly different purpose(s) of the two flights, and result is different regulations become controlling.
Likewise, the issue of "duty time" becomes a lot clearer if one simply reads the rule carefully, and notes there is simply no such thing as "duty time records" under Part 135. Instead, operators (and pilots) are simply required to obtain two things: (a) a "rest period," which has repeatedly been defined as "prospective (known in advance), continuous, and free of all duty..." and (b) a "day off" (which differs under the .265 and .267 rule). That is it....Not only as the regulation states, but as affirmed by (again) the Office of Chief Counsel, who issued a legal interpretation to Nebraska based Suburban Air Freight, dated July 12, 2014. Here's a link:
http://www.faa.gov/about/office_org/headquarters_offices/agc/pol_adjudication/agc200/interpretations/data/interps/2014/gallup - (2014) legal interpretation.pdf
If you read closely, comparing the two rules (that is, .265 to .276,) the "rest period" is basically 9-in-24 hours preceding the scheduled completion of the flight, (a very important point), under both, but the "day(s) off" change from .265 "scheduled" operators, to a dozen or so per quarter for .267 "on demand" operators. Either way, there is no such thing as a requirement to make or maintain a huge, long set of clock-times listing when you went on or off "duty" (meaning you simply ended your "rest period.") 'Taint so.
Worse, there are operators being told they have to maintain "management duty time" logs, supposedly to show what time management/pilots came into the office. Completely mis-guided, and nonsense. But to "inverted's" point, the rule requiring "rest" periods/days off is found in text separate...separate...from the rule requiring "flight time records" (e.g...8 hours in 24, 34 per week, 1200 per year, etc etc) for tracking, quantitatively, how many hours someone flew. That is a very different requirement, and a very different purpose from ensuring "rest." For that reason, the requirement for "recordkeeping" lies with the "flight time limitations" found in separate paragraphs, and there are no such "records" required for "duty time" (a term which does not exist under Part 135, and instead there are repeatedly portions which refer to "rest periods" and "rest required"). What there is, if "inverted" is patiently still with us, is a requirement to include all "other commercial flight time" in the required "flight time records" which quantify one's total flight time by day, week, month, quarter, and year totals. It is not "135" time, for the very reason "Midlife" noted. But assuming one is paid, it is nonetheless "other commercial flight time" and must be included in one's "flight time" record for the year.
Then, look again at the way total time "per day" is constructed:
"if that crewmember's total flight time in all commercial flying will exceed—".
What that means is a ferry/positioning/banner-towing/photography flight which is "other commercial flight time" DOES count toward a pilot's total daily, weekly, monthly, yearly total, quantitative limits.....but...and here is the difference "inverted" may be looking for, is that such a flight of, say, 3 hours, would be counted toward his/her "8-in-24" hours that day, but if it PRECEDED a Part 135 flight, would then limit his/her remaining time to (eight minus three) five hours (nominally) Part 135 time for that day. On the other hand, he/she could fly a full 8 hours Part 135 flight time, and then tow banners, or instruct, or do cloud seeding or photography....and only be concerned with 91 issues. Short version: positioning before a 135 flight limits your 135 time, positioning after (or ferry, etc) is NOT 135 and does not pose any kind of "duty time" issue with respect to Part 135. (again, there is no such thing under 135)
The key here is to read closely, and look at the language of your applicable regulation (.265 or .267).
And, it is good to see careful reading....it keeps us all inside the white lines.