Specifies the following person or class of persons who shall make an application for registration under the provisions of the sub-section (2) of section 69 of the Finance Act, 1994
Date: 7th June, 2005
Notification No. 26/2005-Service Tax
In exercise of the powers conferred by sub-section (2) of section 69 of the Finance Act, 1994 (32 of 1994), the Central Government hereby specifies the following person or class of persons who shall make an application for registration under the provisions of the said sub-section, namely:-
(i) an input service distributor; and
(ii) any provider of taxable service whose aggregate value of taxable service in a financial year exceeds three lakh rupees.
Explanation 1.- For the purposes of this clause, where a provider of taxable service provides one or more taxable services from one or more premises, the aggregate value of all such taxable services and from all such premises and not separately for each services or each premises shall be taken into account for computation of aggregate value of taxable service.
Explanation 2.- For the purposes of this notification,-
(a) “input service distributor” has the meaning assigned to it in clause (m) of rule 2 of the CENVAT Credit Rules, 2004;
(b) “aggregate value of taxable service” means the sum total of first consecutive payments received during a financial year towards the gross amount, as prescribed under section 67 of the said Finance Act, charged by the service provider towards taxable services but does not include payments received towards such gross amount which are exempt from the whole of service tax leviable thereon under section 66 of the said Finance Act under any notification other than Notification No. 6/2005-Service Tax, dated the 1st March, 2005 [G.S.R. 140 (E), dated the 1st March, 2005].
2. This notification shall come into force on the 16th day of June, 2005.
F. No. B1/6/2005-TRU
(Ajay)
Under Secretary to the Government of India
