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    <title>REVERSE CHARGE FOR DIRECTORS SERVICES</title>
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    <description>Companies must pay service tax under the reverse charge mechanism for services from directors who are not employees, including foreign and nominated directors, with the full tax liability on the company and registration required. Whole time or executive directors whose remuneration is treated as salary are excluded from service tax, whereas non executive payments such as sitting fees, commissions and reimbursements are taxable under reverse charge and each company in which a non employee director serves is independently liable.</description>
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      <description>Companies must pay service tax under the reverse charge mechanism for services from directors who are not employees, including foreign and nominated directors, with the full tax liability on the company and registration required. Whole time or executive directors whose remuneration is treated as salary are excluded from service tax, whereas non executive payments such as sitting fees, commissions and reimbursements are taxable under reverse charge and each company in which a non employee director serves is independently liable.</description>
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