Studyhatch Forum -Service tax

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What is meant by Registration? Who should apply for registration under Service Tax law?

Every person who has provided a taxable service of value exceeding Rs. 9 lakhs, in the preceding financial year, is required to register with the Central Excise or Service Tax office having jurisdiction over the premises or office of such service provider. In case a recipient is liable to pay service tax, he also has to obtain registration. The Input Service Distributors are also required to register them Every person who provides taxable service and is liable to pay service tax.

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