Service tax liability

Do you mean to say what will be the liability of Service Receiver, when service provider is exempted under small service provider?

No liability, unless Reverse Charge Mechanism  applicable. 

No Liability of service provider if his turnover is less than 10 lakhs and he is not charging and paying service tax.

Liability of Service Receiver is only in case of reverse charge and that is to be discharged irrespective of the fact as to whether the service provider's turnover is less than 10 lakhs or otherwise.

In this case service provider is providing scavenging service to my office and in this case i think reverse charge mechanism is applicable.Please guide me.

The reverse charge mechanism i.e liability to pay service tax by the service recipient arises only in respect of the services specified under Notfn No. 30/2012-S.T, if the service provider is not a body corporate and the service recipient is a body corporate.

In the query it is not mentioned as to whether the service provider or service recipient are body corporate or otherwise.

In my case service rercipient is a company whereas service provider is a firm. Please give your valuable suggestion .

scavenging service is appropriately classifiable under Business auxilary service. Since "Business Auxiliary Service" is not a specified service under Notfn No. 30/2012-S.T no liability on service receiver under Reverse charge mechanism. Services of Service provider are exempted upto Rs. 10 lakhs if the aggregate turnover for preceeding financial year was less than Rs. 10 Lakhs.