Reverse charge for director services applies only when services are rendered in the director capacity; personal rentals excluded. Director-supplied services to a company attract Reverse Charge only when supplied by the director in his capacity as director; services supplied in a director's personal capacity, such as renting immovable property to the company, are not taxable under RCM. Food and beverages supplied at cinema premises constitute restaurant service when supplied as a service and independently of exhibition; bundled supplies of ticket plus food that form a composite supply will be taxed according to the principal supply, the exhibition service.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Reverse charge for director services applies only when services are rendered in the director capacity; personal rentals excluded.
Director-supplied services to a company attract Reverse Charge only when supplied by the director in his capacity as director; services supplied in a director's personal capacity, such as renting immovable property to the company, are not taxable under RCM. Food and beverages supplied at cinema premises constitute restaurant service when supplied as a service and independently of exhibition; bundled supplies of ticket plus food that form a composite supply will be taxed according to the principal supply, the exhibition service.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
