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]