Who is liable for Registration under Service Tax?

Last updated at July 15, 2026 by

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 su m 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

 

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