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    <title>Service by a Director or Body Corporate</title>
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    <description>Where a non executive, nominee or independent director provides services to the company in the capacity of director, those activities qualify as taxable service and the company is liable to pay service tax under the reverse charge mechanism per Rule 2(1)(d)EE and relevant notifications; employee-employer relationships remain excluded and threshold exemptions do not relieve reverse charge liabilities, while valuation includes fees, travel, incidental expenses and non monetary consideration and CENVAT credit considerations follow applicable credit rules.</description>
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