Registration procedure for Input service distributor and Person availing value base exemption

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Full Text of the Document

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....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 1[nine lakh rupees.] ....