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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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CA Maninder Singh

CA Maninder Singh is a Chartered Accountant for the past 12 years. He also provides Accounts Tax GST Training in Delhi, Kerala and online.