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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 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


  1. Service Tax
  2. Service Tax Procedures
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About the Author

CA Maninder Singh's photo - Expert in Practical Accounts, Taxation and Efiling
CA Maninder Singh
CA Maninder Singh is a Chartered Accountant for the past 8 years. He provides courses for Practical Accounts, Taxation and Efiling at teachoo.com .