Levy of GST — The applicant states that they are in the business of providing Consultancy services and while providing such services, some of the expenses are incurred by their employees on behalf of the Company. Sometimes the above said expenses were incurred by the employees is exceeding Rs.5,000-00 in a day and it is very difficult to monitor the same at regular intervals because their staff members are working at remote areas and there is no connectivity to reach or contact the office on a day to day basis or vice versa. The applicant likes to know whether tax under reverse charge mechanism is applicable on the remuneration paid to Directors. The Authority ruled out that the remuneration paid to the Director of the applicant company is liable to tax under reverse charge mechanism. — Alcon Consulting Engineers (India) Pvt. Ltd., In Re… [2019] 16 TAXLOK.COM 116 (AAR-Karnataka)