As per Section 69 (2)
Every person liable to pay service tax is required to register himself by making an application to the Superintendent of Central Excise [Section 69(1)].
Further, Central Government may also notify such other person or class of persons who will be required to obtain registration
Who are notified under Section 69 (2)?
- an input service distributor; and
- any provider of taxable service whose aggregate value of taxable service in a financial year exceeds` Rs 9,00,000.
- Service Receiver
What is Aggregate Value of taxable Service?
- It means sum total of first consecutive payments received during a financial year towards the gross amount
- Only taxable services to be taken, not exempt service
- If more than one service provided, total of all services to be taken
- If service provided from more than one place, total of all such places to be taken