Service registration of service provider in case of rcm serv

Not required as the service provider, being an indiviual is not liable to discharge the service tax on Manpower supply services. However, if the services are provided to other than body corporate then RCM will not apply and service provider is liable to discharge the service tax.

Hence, service tax registration is required if the aggregate value of  taxable services provided to other than body corporate exceeds Rs.10 lakhs.