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        Case ID :
        Service Tax

        Whether Small service provider exemption is available to those persons who are covered under reverse charge mechanism?

        1 April, 2015

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        11 - Small Service Providers - Value Based Exemption up to 10 lakhs

        No. Small service provider exemption under notification 33/2012 dated 20-6-2012 is not available to persons who are liable to pay service tax as a service receiver i.e .those who are covered in partial or full reverse charge mechanism.

        As per notification, this notification is not applicable for such value of taxable services in respect of which service tax shall be paid by such person and in such manner as specified under sub-section (2) of section 68 of the said Finance Act read with Service Tax Rules,1994.

        Reverse charge excludes recipients from small service provider exemption when they are liable to pay service tax. The Small service provider exemption does not extend to persons liable to pay service tax as service recipients under the Reverse Charge Mechanism; values of taxable services for which tax is payable by such person under sub-section (2) of section 68 read with the Service Tax Rules are excluded from the notification's exemption.
                  Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                    Provisions expressly mentioned in the judgment/order text.

                        Reverse charge excludes recipients from small service provider exemption when they are liable to pay service tax.

                        The Small service provider exemption does not extend to persons liable to pay service tax as service recipients under the Reverse Charge Mechanism; values of taxable services for which tax is payable by such person under sub-section (2) of section 68 read with the Service Tax Rules are excluded from the notification's exemption.


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