Reverse charge on director-provided services places tax liability on the service recipient rather than the director. Reverse charge applies to services provided by a director to the company or body corporate: tax liability is on the service recipient while the service provider has no liability. The scope was extended from company-only recipients to include body corporate recipients. Determining applicability requires confirming the recipient's corporate status, as the definition of body corporate excludes certain entities and allows further exclusions by notification.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Reverse charge on director-provided services places tax liability on the service recipient rather than the director.
Reverse charge applies to services provided by a director to the company or body corporate: tax liability is on the service recipient while the service provider has no liability. The scope was extended from company-only recipients to include body corporate recipients. Determining applicability requires confirming the recipient's corporate status, as the definition of body corporate excludes certain entities and allows further exclusions by notification.
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