Category of Service

[Jyoti Sahoo]

Dear All

The service provided by a director to his company will comes under reverse charge mechanism where the service receiver will pay tax under Notification 45/2012-ST. But I would like to know that the said service (Director Service) will comes under which category of service with code.

Please suggest me.

Thanks

[Brijesh Verma]

It will come under the "Other Than Negative List" category.

AI Summary

Reverse charge mechanism applies to director services to company; the service recipient is liable to pay service tax.
Director-provided managerial or advisory services to the company are taxable and subject to the reverse charge mechanism, with the service recipient (the company) liable to pay service tax; these services fall under the Other Than Negative List category.