Sec 24- Compulsory Registration

As per sec 24(vii), A agent is required to get compulsory registration if principal is taxable person.

The qns is if he does'nt get himself registered under sec 24 so weather the principal is liable to pay tax on RCM basis on the commission which he is paying to its agent for the part of service rendered by him for the principal as agent is not charging any tax on invoice.