Service by a Director to a Foreign Company

[Harsh Jindal]

Who will pay the tax when a part time director provides service to a foreign company?

[YAGAY andSUN]

place of provision of services rules 2012  will come into play in this scenario.

AI Summary

Place of Provision of Services Rules determine tax liability for directors providing services to foreign companies. Liability for service tax when a part-time director provides services to a foreign company is determined by the Place of Provision of Services Rules, 2012, which identify whether the service is treated as provided in India or outside India and thus which party bears the tax obligation.