TaxTMI 
TaxTMI 
Whose services are liable to Service Tax-directors or board of directors?
Liablity for Tax
25 Aug 2012 
1 Reply 
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Reverse charge on non employee directors' professional services requires companies to pay service tax for such services.
Services by Managing, Whole time or Executive Directors in an employment relationship are excluded from the taxable definition of service as employee services. Services by Part time, Expert, Independent or Nominee directors who are not employees are professional services chargeable to service tax, with the company required to pay under the reverse charge mechanism from the stated effective date. (AI Summary)
Services by Managing, Whole time or Executive Directors in an employment relationship are excluded from the taxable definition of service as employee services. Services by Part time, Expert, Independent or Nominee directors who are not employees are professional services chargeable to service tax, with the company required to pay under the reverse charge mechanism from the stated effective date. (AI Summary)