When and who is required to Apply for Registration :
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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