Reverse charge on director services limited to services rendered in official capacity; personal rentals are excluded from reverse charge. Services by a director are subject to Reverse Charge Mechanism only when supplied by him in the capacity of director; services supplied in his personal capacity, such as renting immovable property to the company, are not taxable under RCM. Supply of food or beverages at cinema premises constitutes restaurant service if supplied as a service and independently of the cinema exhibition; however, if ticket sale and food supply are bundled and form a composite supply with exhibition as the principal supply, the tax rate for the principal exhibition service applies to the entire bundled supply.
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 on director services limited to services rendered in official capacity; personal rentals are excluded from reverse charge.
Services by a director are subject to Reverse Charge Mechanism only when supplied by him in the capacity of director; services supplied in his personal capacity, such as renting immovable property to the company, are not taxable under RCM. Supply of food or beverages at cinema premises constitutes restaurant service if supplied as a service and independently of the cinema exhibition; however, if ticket sale and food supply are bundled and form a composite supply with exhibition as the principal supply, the tax rate for the principal exhibition service applies to the entire bundled supply.
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