Whether service tax attracts on directors commission?

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Dear Friends,
 
A company pays now (i.e., Dec 12) the Commission to the Whole Time Director and Non whole Time Directors.
 
As per the reverse charge mechanism the same is covered from 01/07/12.
 
In case, if the commission paid now is for the period pertains to 2010 -11 and 2011-12, what would be the impact.
 
Whether Service Tax is applicable now as per the Point of Taxation Rules for the earlier period.
 
Regards, R.Muthuraj
Replies (2)

Commission to WTD is outside service tax levy under RCM as he is an employee.

If service rendered by non WTD is on or after 7/8/12, then reverse charge is attracted.

Agree with Dipjyoti.


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