Service tax registration requirement may extend to all providers after levy, raising ambiguity about thresholds and exemptions.
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. (AI Summary)