Service tax registration requires input service distributors and providers exceeding threshold to apply and file prescribed returns. Rules require input service distributors and service providers exceeding the aggregate value threshold to apply for registration to the jurisdictional Superintendent of Central Excise within thirty days of commencement or of exceeding the threshold, in a form to be notified. Definitions include aggregate value of taxable service and adopt the CENVAT meaning of input service distributor. Sub-rules (2)-(7) of rule 4 of the Service Tax Rules, 1994 apply with Board-prescribed modifications, and input service distributors must file returns as per sub-rule (10) of rule 9 of the CENVAT Credit Rules, 2004.