Service tax under rcm

This query is : Resolved

pawan gupta (Querist)
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19 June 2013 IS RCM APPLICABLE FOR THE INDIVIDUAL AND PROPRIETORSHIP FIRM????
AND IS THERE ANY LIMIT FOR BOTH CONDITION

PLEASE SUGGEST ME

Ganeshbabu K

Ganeshbabu K (Expert)
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19 June 2013 1)The small service provider exemption of ` 10 lakhs not available when tax is payable under reverse charge.

2)Please do refer provisions of reversecharge it will applicable to some services for individuals and partnership also...

it is depends on service provided..

Please refer
https://www.caclubindia.com/articles/reverse-charge-mechanism-in-service-tax-an-overview-15865.asp

https://www.caclubindia.com/articles/understanding-reverse-charge-mechanism-in-service-tax-17538.asp

Thanks & regards
Ganesh babu k