Reverse charge mechanism

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We have a partnership firm under a partnership of two individual, where we donโ€™t operate under service tax system. If we want to have a business where we supply manpower, and our turnover for the same is approx 20 lacs so can we avail reverse charge mechanism or should we registeration for service tax? kindly help us.
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You need to register because you are providing services of value exceeding โ‚น 9 lakhs per annum.

However in case you are providing manpower supply services to a body corporate, reverse charge mechanism shall be applied to that extent.


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