Service receiver an ssi with less than ten lakhs tunrover

No need to get registration with ST. You are entitled use the benefit of SSI. Or you can make use of the Notification 33/2012.

There are two option

1) Pay tax and take input credit, if your total turnover doen't cross 10 laksh, even though you need to pay tax. and take credit of inputs which is used in or in relation to provide output service.

2) Once you cross the SSI limit, then you can get register with ST department start paying tax.

Regards

Kumar

a body corporate who is liable to pay ST under reverse charge mechanism need to get registration for service tax. if you are a service recepient of GTA services or security services then you have to get ST reg. as these two services are chargeable under reverse charge mechanism.

In reverse charge method liability to pay the tax by service recepient is absolute and is not entitled for SSI exemption[Guidence note 10-miscellaneous-C.B.E&C Guide(Negative List)].Strangely the service provider is allowed to take the exemption under reverse charge method but the same is not allowed for servie recepient.

I am in same view as above.