18 February 2012
Rule 2(1) defines ‘input service' to mean any service:- i) used by a provider of taxable service for providing an output service; or ii) used by the manufacturer, whether directly or indirectly, in or in relation to the manufacture of final products and clearance of final products, upto the place of removal, NOW READ THIS In terms of Section 69 of the Finance Act,1994 (Chapter V) read with rule 4 of the Service Tax Rules,1994 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 of services is liable to pay service tax he also has to obtain registration. The „Input Service Distributors are also required to register them as per Notification No.26/2005-ST dated 07.06.2005 as amended. Every person who provides taxable service and is liable to pay service tax.
so if u r not providing taxable service...not requiring registration.
CAclubindia
