Service tax on security service

Explanation to reverse charge notification provides that tax liability of both service receiver and provider are different and independent of each other. 

So, in case service provider is not paying tax because of small scale service provider exemp of Rs. 10 lacs........still service receiver is liable to pay his part because his liabilty is different and independent 

So, in your case company/serv receiver is liable to pay 75% and service provider is not liable as he can claim SSP exemp benefit...

saurabh Maheswari is right...

Service provider is not registered with service tax department then also recipient will pay the service tax on 75% of the assessable value.