Service tax liability

in case of reverse charge if the service recipient is not registered then whether service provider still have a liability to pay service tax for services rendered to unregistered person..can person who is not registered can shift his st liability??? please explain me. Thanks
Replies (1)

In of partial RCM, Liability of ST of SP is independent of liability of SR. So Even though receiver is not registered, provider has to discharge his liability to the extent the provider is liable.

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