can’t we include the receipant of twenty services not liable to pay tax under RCM if they are not registered for the purpose of extending the benefit of threshold limit
Actually since service tax regime benefit of threshold is not provided to recipient of RCM supplies. The logic behind is that it may lead to a situation where neither the supplier nor the recipient pays the tax.
As in case as supplier supplies goods or services subject to RCM it is absolved from liability to pay tax and suppose benefit of threshold is available to recipient , then in such a case he will also be absolved from payment of tax. Thus both will be absolved which is not acceptable by Govt.
Therefore in 20 services threshold exemption limit is not provided.
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