One of our clients had a service tax audit, in it, the service tax officer raised a query about rent paid to the director and applicability of reverse charge on the same. The rent so paid was less than the threshold limit of service tax, hence the director had not taken service taken registration. Now, is there any court pronouncement in the assessee's favour that can be later on used by us to appeal with the higher authorities, if there is any addition?
Also, is there any option to get that ITC back under service tax or use the benefit of the said reverse charge paid under GST?