TaxTMI 
TaxTMI 
REVERCE CHARGE ON SERGICES PROVIDED BY DIRECTOR
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....EVERCE CHARGE ON SERGICES PROVIDED BY DIRECTOR<br> Query (Issue) Started By: - Prabhu Chauhan Dated:- 20-6-2016 Last Reply Date:- 5-7-2016 Service Tax<br>Got 5 Replies<br>Service Tax<br>SIR, WILL THE RENT PAID TO A DIRECTOR BY A COMPANY FOR THE BUILDING OF THE DIRECTOR TAKEN ON LEASE BY THE COMPANY FALL UNDER 'THE SERVICES PROVIDED BY THE DIRECTOR' FOR THE PURPOSE OF REVERSE CHARGE OF SER....
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....VICE TAX REGARDS Reply By Rajagopalan Ranganathan: The Reply: Sir, The answer to your query is yes vide Sl. No. 5A of Notification No. 30/2012-ST dated 20.6.2012 (with effect from 1.7.2012). Reply By Ganeshan Kalyani: The Reply: Sir with due respect I would like to know whether the Directors is a whole time Director or Managing Director ? Whether they are paid Salary ? Reply By Prabhu Chauh....
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....an: The Reply: Dear friend I my vew the services of renting building by a directory should not fll under the reverse charge mechanism aa the service of renting is not a service provided by direcotr in the capacity of director rather it is in the capacity of land Lord. If a director can be employee and his salary is not covered for reverse charge he can also be a land Lord and hence renting sh....
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....ould not be covered under RCM. Reply By Ganeshan Kalyani: The Reply: Sir, your query is now different from what we understood at first. Sri Rajagopalan Sir has replied in terms of reverse charge mechanism. Anyway now you yourself have answered well. Thanks. Reply By Manoj Agarwal: The Reply: As already mentioned, this is transaction between Landlord (who happens to be Director) and Tenant (Co....
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....mpany), so no question of applicability of RCM. Means the landlord is liable to charge & pay service tax thereon subject to threshold exemption vide N/N - 33/2012-ST<br> Discussion Forum - Knowledge Sharing ....