TaxTMI 
TaxTMI 
Service Tax liability regarding rent paid to director by LTD. company
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....ervice Tax liability regarding rent paid to director by LTD. company<br> Query (Issue) Started By: - manish kumar Dated:- 21-8-2018 Last Reply Date:- 28-8-2018 Service Tax<br>Got 4 Replies<br>Service Tax<br>Dear sir, If Director A is owner of a Ltd. company B. then he receive rent for this company. Is Company B pay Service Tax for rent paid to director A or not under Notification 45/2012 where it....
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.... is clarified that As per Sl. No. 5 A of notification No.45 /2012-ST dated 20.6.2012 (With effect from 07.08.2012) in respect of services provided or agreed to be provided by a director of a company or a body corporate to the said company or the body corporate Service tax is payable under reverse charge mechanism (RCM) @100% by the company or the body corporate. Reply By DR.MARIAPPAN GOVINDARAJAN....
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....: The Reply: Yes. You have given the correct picture. What is your query then? The amendment effected from 11.07.2014. Reply By manish kumar: The Reply: Is Company is liable to pay service for the rent paid to the director under RCM Reply By Ramaswamy S: The Reply: The renting of immovable property service by the Director is different from the nature of services provided by the Director to t....
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....he Company. The renting of immovable property is as an individual and not as a director of the company. The Director needs to register himself as a service provider of renting of immovable property services and pay the Service Tax. Regards S.Ramaswamy Reply By Ganeshan Kalyani: The Reply: The director of a company has to register under GST provided the income from renting crosses the thresho....
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....ld limit of ₹ 20 lacs. The service is provided by a Director in his individual capacity and not as a director hence the reverse charge is not applicable in this case.<br> Discussion Forum - Knowledge Sharing ....