https://www.taxtmi.com/article/detailed?id=1624 Section 69 and Rule 4(1) require registration for persons liable to pay service tax with application timelines prescribed; however, the first proviso to Rule 4(1) omits the qualifying phrase and mandates registration on commencement after levy, creating an ambiguity whether registration extends to all providers post-levy regardless of threshold-based liability or exemptions, and raising the question whether voluntary opt-in or exemption status affects the duty to register. en-us Tue, 13 Mar 2012 16:19:34 +0530 Tue, 13 Mar 2012 16:19:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=1624 Section 69 and Rule 4(1) require registration for persons liable to pay service tax with application timelines prescribed; however, the first proviso to Rule 4(1) omits the qualifying phrase and mandates registration on commencement after levy, creating an ambiguity whether registration extends to all providers post-levy regardless of threshold-based liability or exemptions, and raising the question whether voluntary opt-in or exemption status affects the duty to register. Articles Service Tax Tue, 13 Mar 2012 16:19:34 +0530 https://www.taxtmi.com/article/detailed?id=1624