Service Provided by Arbitrary Tribunal to Business Entity

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]