https://www.taxtmi.com/article/detailed?id=1888 Payments to directors for ordinary board functions are distinguished from fees for advisory work: directors acting as board members discharge fiduciary and governance responsibilities and are not external service providers, so remuneration or commission for such duties generally does not qualify as management consultancy or business auxiliary services. However, where director services are treated as taxable, revenue clarifications impose a reverse charge making the company liable; separately compensated advisory or consultancy by a director remains chargeable as service. en-us Sat, 15 Sep 2012 11:02:54 +0530 Sat, 15 Sep 2012 11:02:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=1888 Payments to directors for ordinary board functions are distinguished from fees for advisory work: directors acting as board members discharge fiduciary and governance responsibilities and are not external service providers, so remuneration or commission for such duties generally does not qualify as management consultancy or business auxiliary services. However, where director services are treated as taxable, revenue clarifications impose a reverse charge making the company liable; separately compensated advisory or consultancy by a director remains chargeable as service. Articles Service Tax Sat, 15 Sep 2012 11:02:54 +0530 https://www.taxtmi.com/article/detailed?id=1888