Director-provided services: company designated as recipient; security services added and defined under service tax rules. The amendment designates the company as the recipient of services provided or agreed to be provided by a director, clarifying who is chargeable, and adds security services to the scope of services alongside manpower. It further inserts a definition of security services to include security of property or persons and services of investigation, detection or verification.
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Provisions expressly mentioned in the judgment/order text.
Director-provided services: company designated as recipient; security services added and defined under service tax rules.
The amendment designates the company as the recipient of services provided or agreed to be provided by a director, clarifying who is chargeable, and adds security services to the scope of services alongside manpower. It further inserts a definition of security services to include security of property or persons and services of investigation, detection or verification.
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