Home Forum Service Tax Month 8 2018 2018 (8) This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
Service Tax liability regarding rent paid to director by LTD. company - Service TaxExtract 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 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.
|