Rule 3 - Registration - Service Tax (Registration of Special Category of Persons) Rules, 2005

3. Registration.- (1) The input service distributor shall make an application to the jurisdictional Superintendent of Central Excise in such form as may be specified, by notification, by the Board, for registration within a period of thirty days of the commencement of business or the 16th day of June, 2005, whichever is later. (2) Any provider of taxable service whose aggregate value of taxable service in a financial year exceeds 2 nine lakh rupees shall make an application to the jurisdictional Superintendent of Central Excise in such form as may be specified, by notification, by the Board, for registration within a period of thirty days of exceeding the aggregate value of taxable service of 2 nine lakh rupees . (3) The provisions of 1 sub-rules (2) to (8) of rule 4 of Service Tax Rules, 1994 shall be applicable to the persons or class of persons who make an application for registration under the provisions of these rules, with such modifications and alterations as may be prescribed by the Board. *********************** Notes : 1. For the words, brackets and figures "sub-rules (2) to (7)" , the words, brackets and figures "sub-rules (2) to (8)" has been substituted vide Notification No. 18/2006 dated 25/4/2006 2. For the words "three lakh rupees" occurring at both the places, the words "seven lakh rupees" has been substituted vide Notification No. 6/2007 dated 1.3.2007 w.e.f. 1st day of April, 2007, further for the words "seven lakh rupees", the words "nine lakh rupees" has been substituted vide notification no. 10/2008 ST dated 1-3-2008 w.e.f. 1-4-2008