1. For the purpose of Reverse Charge Mechanism in service tax Director sitting fees falls under which category of service?
2. If Goods Transport Agency is COMPANY having ST number and has not charged Service tax then consignor is liable for reverse charge mechanism ?
3. If Goods transport agency is proprietor having ST number and has charged ST, is it ok to pay him? or we have pay under reverse charge and take a new bill from agency which does not disclose service tax?
Director service falls under s.no. 120 of notification no. 48/2012.
For GTA, please refer Notification no. 36/2012, it will resolve all the doubts
In case of director, if he is an employee, then no service tax. Otherwise, sitting fee and other remuneration or commission paid to director in his capacity as director is covered under reverse charge to be paid by the company.
regarding GTA, you may find all the answers to your query at the below link:
https://www.simpletaxindia.net/2013/11/service-tax-on-good-transport-agency.html
Gupta Sachdeva & Co. Chartered Accountants
New Delhi
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