Reverse charge on gta

anonymous (proprietor) (237 Points)

17 March 2017  

My company receives GTA services. The provider of GTA is not covered under service tax since its total services during the year does not exceed 10 lakh rupees. My query is whether the company is still liable to pay service tax under reverse charge even when the provider is not under the service tax ambit or the company is liable to pay service tax only once the GTA provider crosses the 10 lakh threshold?