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<h1>Service Tax Notification: Mandatory Registration for Input Service Distributors with Annual Value Over Nine Lakh Rupees</h1> Notification No. 26/2005-Service Tax, dated June 7, 2005, mandates registration for input service distributors and providers of taxable services whose annual aggregate value exceeds nine lakh rupees. The aggregate value considers all taxable services provided from all premises collectively. The term 'input service distributor' is as defined in the CENVAT Credit Rules, 2004. The aggregate value excludes payments exempt from service tax under specific notifications. This notification takes effect on June 16, 2005. Subsequent amendments increased the threshold from three lakh to nine lakh rupees by 2008.