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Reverse charge on hospitals

This query is : Resolved 
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(Querist)
26 June 2015 Dear all, The hospitals are exempted from service tax as service providers. But if a hospital is availing services like security services, then under reverse charge; will the hospital be liable for paying service tax?? or it is exempted here also??
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Ashwani Narnoli

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Ashwani Narnoli (Expert)
26 June 2015 Under reverse charge it has to pay service tax and hence need to take registration. No exemption with regard to the registration limit shall apply
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