https://www.taxtmi.com/forum/issue?id=4513 Notn No 45/2012-ST makes recipients liable to pay service tax on director-provided services under reverse charge; cenvat credit on such tax is available only if the services qualify as input service under the Cenvat Credit Rules and subject to the usual eligibility, documentation and apportionment restrictions where both taxable and exempt outputs are supplied. Remuneration constituting employment income is excluded from service tax and not creditable. en-us Mon, 13 Aug 2012 13:08:53 +0530 Thu, 23 Jan 2025 15:57:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=4513 Notn No 45/2012-ST makes recipients liable to pay service tax on director-provided services under reverse charge; cenvat credit on such tax is available only if the services qualify as input service under the Cenvat Credit Rules and subject to the usual eligibility, documentation and apportionment restrictions where both taxable and exempt outputs are supplied. Remuneration constituting employment income is excluded from service tax and not creditable. Discussion-Forum Service Tax Mon, 13 Aug 2012 13:08:53 +0530 https://www.taxtmi.com/forum/issue?id=4513