Sir, Education guide Clarification seems misreported. It conveys meaning that Threshold Limit of 10 lakhs (SSP exemption) is applicable even in respect of liabilities payable under RCM. Relevant para of Education Guide is reproduced below. "10.1.3 If the service provider is exempted being a SSI (turnover less than Rs 10 lakhs),
how will the reverse charge mechanism work?
The liability of the service provider and service recipient are different and independent of
each other. Thus in case the service provider is availing exemption owing to turnover being
less than Rs 10 lakhs, he shall not be obliged to pay any tax. However, the service recipient
shall have to pay service tax which he is obliged to pay under the partial reverse charge
Please cross check with Judgement.