Reverse charge applicability on director-supplied services clarified: personal-capacity rentals excluded, director-capacity services covered under RCM. Entry No. 6 of Notification No. 48/ST-2 applies only to services supplied by a person in the capacity of director; services supplied by a director in a personal capacity, such as renting immovable property to the company, are not taxable under the Reverse Charge Mechanism. Supply of food and beverages at cinema premises is taxable as restaurant service when supplied by way of or as part of a service and independent of the cinema exhibition service, while a bundled supply that qualifies as a composite supply will attract tax at the rate of the principal supply, exhibition of cinema.
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Provisions expressly mentioned in the judgment/order text.
Reverse charge applicability on director-supplied services clarified: personal-capacity rentals excluded, director-capacity services covered under RCM.
Entry No. 6 of Notification No. 48/ST-2 applies only to services supplied by a person in the capacity of director; services supplied by a director in a personal capacity, such as renting immovable property to the company, are not taxable under the Reverse Charge Mechanism. Supply of food and beverages at cinema premises is taxable as restaurant service when supplied by way of or as part of a service and independent of the cinema exhibition service, while a bundled supply that qualifies as a composite supply will attract tax at the rate of the principal supply, exhibition of cinema.
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