When and who is required to Apply for Registration :
- The person who provides a taxable service is required to mandatorily apply online application for registration for service tax, if the value of the services provided by him in a particular financial year exceeds a nine lac Rs.9,00,000/-
- The person who is liable to pay the service tax under reverse charge mechanism, will make an application for registration.
- Input service distributor are required for the registration of the service tax
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