Registration requirement for service tax: liable persons and notified classes must apply in the prescribed form and manner. Persons liable to pay service tax under the Chapter or its rules must, within such time and in such manner and in such form as prescribed, apply for registration to the superintendent of Central Excise. The Central Government may, by notification, specify other persons or classes who must likewise apply for registration within the prescribed time, manner and form.
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Provisions expressly mentioned in the judgment/order text.
Registration requirement for service tax: liable persons and notified classes must apply in the prescribed form and manner.
Persons liable to pay service tax under the Chapter or its rules must, within such time and in such manner and in such form as prescribed, apply for registration to the superintendent of Central Excise. The Central Government may, by notification, specify other persons or classes who must likewise apply for registration within the prescribed time, manner and form.
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