Service tax in reverse charge and service provider not regis

Service Recipient liable to pay Service Tax.

Section 69(1) of the Act mandates that every person liable to pay tax shall obtain ST Registration.

You have to pay your liability, it is not material for you,, whether service provider is registered or not?

In case of GTA service, service recipient is liable to pay service tax under reverse charge mechanism. Service recipient has to comply with procedural requirements (viz. registration, payment and return etc) under service tax law.

There is no need for service provider to obtain registration in this case.

Hope the above clarifies your query.

Service tax notification no 33/2012 doesn't apply in case of reverse charge mechanism, so even GTA provider's covered under SSP exemption, service receipient shall discharge his liability. Moreover under reverse charge mechanism service receipient must pay it's liability irrespective of the fact that service provider is registered under service tax or not.

Thanks for clarifying.