https://www.taxtmi.com/forum/issue?id=111189 Where a director supplies renting of immovable property to the company, the recipient company is liable to pay service tax under the reverse charge mechanism with no threshold exemption; the tax so paid may be claimed as CENVAT credit or handled through the Input Service Distributor mechanism. Contractual form - a contract with the director in his individual capacity supplying rent to the company - falls within reverse charge scope, and a provider's lack of registration or sub-threshold value does not negate the recipient's reverse charge obligation if statutorily imposed. en-us Fri, 02 Dec 2016 10:33:25 +0530 Thu, 23 Jan 2025 15:56:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=111189 Where a director supplies renting of immovable property to the company, the recipient company is liable to pay service tax under the reverse charge mechanism with no threshold exemption; the tax so paid may be claimed as CENVAT credit or handled through the Input Service Distributor mechanism. Contractual form - a contract with the director in his individual capacity supplying rent to the company - falls within reverse charge scope, and a provider's lack of registration or sub-threshold value does not negate the recipient's reverse charge obligation if statutorily imposed. Discussion-Forum Service Tax Fri, 02 Dec 2016 10:33:25 +0530 https://www.taxtmi.com/forum/issue?id=111189