1.You need to obtain registration on crossing the turnover limit of Rs. 9 lacs,however you may volunatarily obtain registration without crossing such limit.However, tax need to be charged only after crossing Rs. 10 limits.
2.As per Reverse chg notification no. 30/2012 , in case the service provider is an individual and service receiver is business entity registered as body corporate then , Service provider has to charge only 25% tax and remaining 75% to be paid to service eceiver.
Here, it is pertinent to note that , the liabiity of service provider to charge 25% arises only when he has crossed his small scale service provider exemp limit of Rs, lacs, but unlike service provider service receiver is liable to pay tax from Rs. 1 only.
Further, as per the Reverse notification the liability of service provider & service receiver is separate and independent of one another.So,they need to pay 25:75 strictly.