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    <title>REVERCE CHARGE ON SERGICES PROVIDED BY DIRECTOR</title>
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    <description>Whether rent paid by a company to a director for leased premises falls under the reverse charge mechanism is disputed: one view invokes reverse charge coverage of services by a director, while alternative analysis treats the transaction as ordinary renting by the director in the capacity of landlord, making the director the supplier liable for service tax subject to threshold exemptions.</description>
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