Registration requirement for input service distributors and large service providers applies when aggregate taxable receipts cross the statutory threshold. Registration is required for input service distributors and service providers whose aggregate value of taxable services in a financial year exceeds the prescribed threshold; aggregate value is the sum of first consecutive receipts for gross charges across all services and premises, excluding receipts wholly exempt under the Finance Act (subject to specified notification exceptions), and input service distributor is as defined in rule 2(m) of the CENVAT Credit Rules, 2004.