Liability of service receiver in case of hiring taxi

Dear Friends,

I am posting a query in respect of Service Tax Liability category.

As per notification of ST vide 30/2012, Under this scheme, service tax is payable by service recipient  instead of service provider . Under this charge service receiver have to register himself under service tax . Further service receiver can not claim general exemption limit of 10 Lakh rupees. So he has to pay even on few rupees of service received.

My question is: - If Service Receiver is a Company who are not service provider but selling goods. They have hired Taxi for business purpose for 3-4 times in one FY. Whether they will have to get registered with Service Tax only for payment of Service Tax under RCM? or there are some other conditions?

Thanks in Advance.