Receiver of a service is liable for payment of service tax under reverse charge, however the value of services he received during the FY is for Rs 4000 only.
Whether he required to register with service tax authorities. (Even if his turnover is <10 lakhs.)
10 March 2013
Hi Praveen, According to me Yes he is required as the exemption limit is for depositing service tax on services provided and not received.
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