If turnover of Business Entity is upto 10 lacs in the last year

Service is exempt as per Mega Exemption Notification

If turnover of Business Entity is > 10 lacs in the last year

In this case,Reverse charge is applicable

Business Entity has to pay Service tax under Reverse charge

Note:-
Same is applicable in case of both
Service Provided by Arbitrary Tribunal to Business Entity and Service Provided by Individual Members of Arbitrary Tribunal to Business Entity

[Circular No.193/3/2016 ST dated 18.05.2016]

Go Ad-free
CA Maninder Singh's photo - Co-founder, Teachoo

Made by

CA Maninder Singh

CA Maninder Singh is a Chartered Accountant for the past 14 years. He also provides Accounts Tax GST Training in Delhi, Kerala and online.