17 August 2013
Reverse charge is applicable in this case if the service provider is an individual or HUF or firm. 75% of the liability is to be borne by the company.
The fact that the total bill amount is less than Rs. 10 lakhs is of NO consequence. Service tax under reverse charge will still be applicable.
18 August 2013
You as Receiver of service (manpower)have to pay your portion of service tax under RCM irrespective of the fact that the service provider's total turnover of taxable services does not exceed Rs. 10 lakh
disclaimer- all answers are given as per the facts narrated by you. Answer may differ after study of full facts/statements/agreements etc. involved in the case
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