Service by director

This query is : Resolved 

Avatar

Querist : Anonymous

Profile Image
Querist : Anonymous (Querist)
19 November 2012 Director of the company receiving rebate/commission from company, on which co. is deducting TDS @ 10%. what will be the S.tax implication on the same. Whether company has to pay s.tax under reverse charge mechanism.
"IF REBATE PAID TO INDIVIDUAL DIRECTOR DURING THE WHOLE YEAR IS LESS THAN 10 LACS THEN WHAT WILL BE SERVICE TAX APPLICABILITY ?

Thanks:

Rahul

19 November 2012 The Company is required to pay service tax on such commission/rebate even if the amount of rebate is less than Rs. 10 lakhs in the year

Avatar

Querist : Anonymous

Profile Image
Querist : Anonymous (Querist)
20 November 2012 Dear Amit thanks,
I am agreed with your views but my doubt is that as per Circular No. 115/9/2009-ST dated 31.07.2009 on commission/remuneration paid to MD/WTD, it is clarified that even if amount paid to MD/WTD even if termed as commission is not the commission with in the scope of business auxiliary service and hence service tax would not be leviable on such amount.
so in such circumstances what will be the service tax implication on comm./rebate paid to MD/WTD.

Thx.

Rahul

23 July 2025 https://docs.google.com/document/d/1gZ7gfmmE6Kr37digmuXsqL4zCfJSGCohQPe-RX2I5QA/edit?usp=sharing


You need to be the querist or approved CAclub expert to take part in this query .
Click here to login now



Similar Resolved Queries


loading


Unanswered Queries



CCI Pro

Follow us
add to google news


Answer Query



Company
ARTICLESHIP 24 June 2026
ARTICLE ASSISTANT

BHUPINDER SHAH AND COMPANY

New Delhi

CA Inter

View Details
Company
ARTICLESHIP 09 June 2026
Article Trainee

Numbertree LLP

Mumbai

CA Inter

View Details
Company
ARTICLESHIP 18 June 2026
Article Assistance

RB KESHRI & CO.

Mumbai

CA Inter

View Details
Company
10 June 2026
Senior Account Executive

JDS Advisory LLP

Ahmedabad

CA Inter

View Details
Company
12 June 2026
Accounts & Taxation Executive

Winshine Financial Services

Mumbai

CA Inter

View Details
Company
24 June 2026
Senior Account (VA Client Operations)

Karbon Business

Bengaluru

CA Inter

View Details
Company
ARTICLESHIP 07 July 2026
Articleship

Jawahar and Associates Chartered Accountants

Hyderabad

CA Inter

View Details
Company
25 June 2026
AUDIT MANAGER

JDAS & ASSOCIATES

New Delhi

CA

View Details