https://www.taxtmi.com/article/detailed?id=1861 Non employee directors' services (part time, expert, independent, nominee) became subject to reverse charge from 7 August 2012, shifting entire service tax liability to the recipient company. Employee directors remain excluded. Cenvat credit of tax paid by the company is available only if the service qualifies as an eligible input service under the Cenvat Credit Rules, and the tax payment challan serves as the document for credit. Point of taxation under reverse charge is date of payment if within six months of invoice, otherwise invoice date. en-us Sat, 18 Aug 2012 13:49:21 +0530 Sat, 18 Aug 2012 13:49:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=1861 Non employee directors' services (part time, expert, independent, nominee) became subject to reverse charge from 7 August 2012, shifting entire service tax liability to the recipient company. Employee directors remain excluded. Cenvat credit of tax paid by the company is available only if the service qualifies as an eligible input service under the Cenvat Credit Rules, and the tax payment challan serves as the document for credit. Point of taxation under reverse charge is date of payment if within six months of invoice, otherwise invoice date. Articles Service Tax Sat, 18 Aug 2012 13:49:21 +0530 https://www.taxtmi.com/article/detailed?id=1861