Dear Sir,
As per Notification No.30/2012 dated 20th June, 2012 the service provided or agree to be provided by a Director (non-executive, nominee or independent) of a company to a company is liable to service tax under reverse charge. With the amendment in Service Tax Rule, 2004 vide notification no.9/2014 of Service Tax dated 11th July, 2014 the Rule 2(1)(d)(EE) of said rule is substituted namely "―(EE) in relation to service provided or agreed to be provided by a director of a company or a body corporate to the said company or the body corporate, the recipient of such service;" .
I understand that the change interprets as 'a service provided or agreed to be provided by a director of any other company to the said company are also liable to service tax. For eg. A Director of Company 'A' provides or agree to provide service to company 'B' then service tax is payable as per new amended rule.
Kindly validate my understanding.
regards,
ganesh