Hello Sir/Mam,
I have been receiving the DJ service from a vendor who is providing as an individual service provider but he is not register under service tax . so is it require to pay the service tax Under RCM category on this type of service.
While the same service is not the list of RCM services.
Service Tax Not Applicable to DJ Services Under Reverse Charge Mechanism; Only Specified Services Covered by Finance Act, 1994 A user inquired whether service tax under the Reverse Charge Mechanism (RCM) applies to DJ services provided by an unregistered individual. Two responses clarified that DJ services are not covered under RCM. One response emphasized that service tax is not applicable for DJ services, while the other noted that RCM applies only to services specified under the Finance Act, 1994, as amended. (AI Summary)