Reverse charge mechanism

Yes, if the service provider is liable for service tax only on the partial value (say in case of Works Contract), then he can claim exemption for threshold amount of 10 lakhs.

However if the person is liable under reverse charge (total or partial), then there is no exemption limit.

As per 33/2012 provided that nothing contained in this notification shall apply to,-
(i) taxable services provided by a person under a brand name or trade name, whether registered or not, of another person; or
(ii) 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.
I think here such person means service provider as well as service receiver so service provider cannot take such exemption

Please clear my doubt...

Section 68(2) refer to such person are the person which are notified by the central government, for which you have to refer the notification 30/2012 where govt. has notified such speicied person who are liable for service tax under reverse charge (partial or full).

In your case, service provider who are liable for service tax under forward charge (on partial amount), will come under section 68(1) and not u/s 68(2).

I read the notification no 30/2012 and as per this notification in case of three services, I.e. works contract, manpower supply, renting of motor vehicle, both are liable to pay service tax.so...what would you say???

Notification 30/2012 ... starts with ...In exercise of the powers conferred by sub-section (2) of section 68 of the Finance Act, 1994 (32 of 1994), thats means the person who are notified as a person liable for service tax under reverse charge.

Whereas service provider are comes under section 68(1), who can claim threshold exemption