Reverse Charge Mechanism: director's personal rentals excluded; only director-capacity services attract reverse charge. Services supplied by a director to the company attract tax under Reverse Charge Mechanism only when rendered in the capacity of director; personal-capacity supplies such as renting immovable property are excluded. Supply of food or beverages at cinema premises is taxable as restaurant service where supplied as a service and independently of the exhibition service; bundled supplies passing the composite supply test are taxed according to the principal supply.