Service tax on remuneration
This query is : Resolved
CHETAN SOMAIYA
(Querist)
07 September 2012
1. Is service Tax applicable on Directors Remuneration ....?
2. If yes then at what rate ? & from which date it is applicable ?
3. who is liable to pay service tax.. ? & whether Company or Director...?
2. If yes then at what rate ? & from which date it is applicable ?
3. who is liable to pay service tax.. ? & whether Company or Director...?
Aditya Maheshwari
(Expert)
07 September 2012
Following is the applicability of service tax:
1) Sitting fee: ST under reverse charge.
2) Employee director receiving salary: No service tax.
3) Sitting fee and commission: Both liable under reverse charge.
1) Sitting fee: ST under reverse charge.
2) Employee director receiving salary: No service tax.
3) Sitting fee and commission: Both liable under reverse charge.
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CA Ayush Agarwal
(Expert)
08 September 2012
Yes Agree With Sir.
If Director is Non Exective Stated While Filling Form 32, Then Only Service Tax is Applicable on Remuneration Paid.
Service Tax is Applicable From 01/07/2012.
From 07/08/2012, Under Reverse Charge Mechanism Applicable.
and From Period 01/07/2012 to 07/08/2012, Director Need to Obtain Service Tax Registration Number, & Pay Service Tax to Credit of Central Govt.
& Accordingly File ST Return.
If Director is Non Exective Stated While Filling Form 32, Then Only Service Tax is Applicable on Remuneration Paid.
Service Tax is Applicable From 01/07/2012.
From 07/08/2012, Under Reverse Charge Mechanism Applicable.
and From Period 01/07/2012 to 07/08/2012, Director Need to Obtain Service Tax Registration Number, & Pay Service Tax to Credit of Central Govt.
& Accordingly File ST Return.
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