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 ... Summary
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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TaxTMI 
TaxTMI 
