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of <h1>Finance Act Section 69: Mandatory Service Tax Registration and Government Authority to Specify Additional Registrants.</h1> Section 69 of the Finance Act, 1994, mandates that every person liable to pay service tax must apply for registration with the superintendent of Central Excise within the prescribed time, manner, and form. The Central Government is authorized to specify additional persons or classes of persons required to register through notifications in the Official Gazette. The section was amended by the Finance (No. 2) Act, 1998, and further modified by the Finance Act, 2001 and 2005, which included renumbering and inserting new provisions.
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