Centralised registration expanded to any person liable for service tax, with registration issued by the local Commissioner. Amendment extends centralized registration eligibility to any person liable to pay service tax with centralized billing or accounting, and assigns grant of such registration to the Commissioner having jurisdiction over the premises where centralized billing/accounting is maintained. Existing registrations remain valid. Assessees must produce records to audit parties on demand. Pending applications are to be transferred to the relevant Commissioners, and Commissioners granting centralized registration must promptly send the Certificate of Registration to Commissioners of associated premises.