Reverse charge: inclusion of director-provided services and security services under service tax notification alters chargeable service scope. Amendment expands reverse-charge coverage by expressly including services provided or agreed to be provided by a director of a company to that company and by adding security services to the description of manpower for any purpose; corresponding entries in the reverse-charge table are inserted and amended to reflect this treatment.
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Provisions expressly mentioned in the judgment/order text.
Reverse charge: inclusion of director-provided services and security services under service tax notification alters chargeable service scope.
Amendment expands reverse-charge coverage by expressly including services provided or agreed to be provided by a director of a company to that company and by adding security services to the description of manpower for any purpose; corresponding entries in the reverse-charge table are inserted and amended to reflect this treatment.
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