Query on reverse charge

Annual Maintenance Contract for maintenance & daily cleaning of all toilets of office and factory to ensure hygiene and cleanliness have been entrusted to a non company vendor, for payment of 70000/- p.a . Total value of the service being less than Rs.10 Lacs , service tax is not being charged by the vendor. Office and factory is owned by the serv ice recipient company.

Query: Does the service recipient company have to pay service tax under the reverse charge mechanism?