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What is meant by Registration under Service Tax Laws?

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


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Every person providing a taxable service of value exceeding Rs. 9 lakhs, is required to register with the central excise or service tax office having jurisdiction over the office of such service provider. In case a recipient is liable to pay service tax, registration is required by him. There is also provision for centralised registration The ‘Input Service Distributors’ also require registering themselves.

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