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    <description>Registration requires filing the prescribed registration form with the Deputy Commissioner at Ludhiana or the Assistant Commissioner in other divisions, who must issue a registration certificate within seven days if the application conforms with the Finance Act and Service Tax Rules. Assessment and collection are centralised under the Deputy Commissioner, Ludhiana, and divisional Assistant Commissioners, with Superintendents designated as assessing officers and an additional Inspector (Service Tax) to be posted to support divisional workload; these officers must ensure timely compliance.</description>
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