REVERCE CHARGE ON SERGICES PROVIDED BY DIRECTOR

[prabhu Chauhan]

SIR,

WILL THE RENT PAID TO A DIRECTOR BY A COMPANY FOR THE BUILDING OF THE DIRECTOR TAKEN ON LEASE BY THE COMPANY FALL UNDER 'THE SERVICES PROVIDED BY THE DIRECTOR' FOR THE PURPOSE OF REVERSE CHARGE OF SERVICE TAX

REGARDS

AI Summary

Debate on whether company rent to director qualifies for reverse charge service tax under specific notification; landlord role noted. A discussion forum addressed whether rent paid by a company to a director for leasing their building falls under services provided by the director for reverse charge service tax purposes. One participant confirmed it does, citing a specific notification. Another questioned the director's role, suggesting that renting is not a service provided in the capacity of a director but as a landlord, thus not subject to reverse charge. Further replies agreed, clarifying that the transaction is between landlord and tenant, and the landlord is responsible for service tax, subject to exemptions.