Description of service provided by director

[Yatin Bhopi]

Sir,

Now we are liable to pay service tax on service provided by companies director when is not employee of the company under revarse charge.  We want to amend our service tax registration certificate and add this service. Pl clarify Which description of service we should add in our registration is it 'Management or business consultant service' or 'Business auxiliary service' or 'Other taxable services'

Please share your views.

[Guest]

Under Management or business consultant service.

AI Summary

Reverse charge on director-provided services requires classifying the supply as Management or Business Consultant Service for registration. Liability arises when a director who is not an employee supplies services to the company: the company is liable to pay service tax under the reverse charge mechanism. The service should be classified in the service tax registration as Management or Business Consultant Service rather than Business Auxiliary Service or Other Taxable Services to reflect its advisory and managerial nature.