https://www.taxtmi.com/forum/issue?id=109458 Notification No. 30/2012 (Sl. 5A) shifts service tax liability to the company for services "provided or agreed to be provided by a director," which practitioners interpret to include letting immovable property to the company so that the company pays under Reverse Charge Mechanism, subject to exceptions where the director acts as an employee (employee exemption) or where premises are used as residential dwelling falling under the negative list; the contractual terms and the director's capacity are decisive factors. en-us Thu, 26 Nov 2015 17:00:48 +0530 Thu, 23 Jan 2025 15:56:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=109458 Notification No. 30/2012 (Sl. 5A) shifts service tax liability to the company for services "provided or agreed to be provided by a director," which practitioners interpret to include letting immovable property to the company so that the company pays under Reverse Charge Mechanism, subject to exceptions where the director acts as an employee (employee exemption) or where premises are used as residential dwelling falling under the negative list; the contractual terms and the director's capacity are decisive factors. Discussion-Forum Service Tax Thu, 26 Nov 2015 17:00:48 +0530 https://www.taxtmi.com/forum/issue?id=109458