https://www.taxtmi.com/article/detailed?id=2080 The partial reverse charge regime was extended to cover security services and full reverse charge was applied to services provided by non employee directors. The statutory definition of security services is wide, expressly including investigation, detection and verification of facts or activities; that scope captures many professional engagements such as investigations, stock and asset verifications, and audit work. Where bundled services are provided, the dominant element governs classification. The employee employer exclusion keeps services by employed directors outside reverse charge, but clarification gaps on security services risk disputes. en-us Fri, 15 Mar 2013 11:19:12 +0530 Fri, 15 Mar 2013 11:19:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=2080 The partial reverse charge regime was extended to cover security services and full reverse charge was applied to services provided by non employee directors. The statutory definition of security services is wide, expressly including investigation, detection and verification of facts or activities; that scope captures many professional engagements such as investigations, stock and asset verifications, and audit work. Where bundled services are provided, the dominant element governs classification. The employee employer exclusion keeps services by employed directors outside reverse charge, but clarification gaps on security services risk disputes. Articles Service Tax Fri, 15 Mar 2013 11:19:12 +0530 https://www.taxtmi.com/article/detailed?id=2080