Reverse Charge - Renting services provided by the Directors in ...

Reverse Charge Applies to Directors Renting Property as Individuals, Not in Corporate Role; Service Tax Implications Explored.

April 13, 2023

Case Laws     Service Tax     AT

Reverse Charge - Renting services provided by the Directors in the capacity of Individual - Land owners are providing service of renting of immovable property as Directors of the appellant, whereas they are providing the said service in their individual capacity as owners of the premises and not as Directors of the appellant - AT

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