Turnover definition for reverse charge mechanism

Recipient of service should be a business entity and turnover of the unit is more than 10 lakh then liable to pay service tax under reverse charge system vide notification no. 30/2012-ST.

Sorry to correct you Mr. Arun. I understand that there is no SSI Exemption in reverse charge. But as the Notifications clearly states that in the preceding year the business entity need to have a turnover exceeding Rs. 10 lakhs, therefore, there is requirement to consider the turnover of the business entity. Therefore, my question is valid I suppose.