Whether Small service provider exemption is available to those persons who are covered under reverse charge mechanism?

11 - Small Service Providers - Value Based Exemption up to 10 lakhs

No. Small service provider exemption under notification 33/2012 dated 20-6-2012 is not available to persons who are liable to pay service tax as a service receiver i.e .those who are covered in partial or full reverse charge mechanism.

As per notification, this notification is not applicable for such value of taxable services in respect of which service tax shall be paid by such person and in such manner as specified under sub-section (2) of section 68 of the said Finance Act read with Service Tax Rules,1994.

Dated: 1-4-2015