Chapter V of Finance Act, 1994

69. 1[Registration

2[(1)] Every person liable to pay the service tax under this Chapter or the rules made thereunder shall, within such lime and in such manner and in such form, as maybe prescribed, make an application for registration to the 3[superintendent of Central Excise.]

4[(2) The Central Government may, by notification in the Official Gazette, specify such other person or class of persons, who shall make an application for registration within such time and in such manner and in such form as may be prescribed.]

 

***********

Notes :

1. Sections 69 to 71 substituted by the Finance (No. 2) Act, 1998, w.e.f. 16-10-1998.

2. Existing section 69 renumbered as sub-section (1) by the Finance Act, 2005, w.e.f. 13-5-2005.

3. Substituted for “Central Excise Officer” by the Finance Act, 2001, w.e.f. 16-7-2001.

4. Inserted by the Finance Act, 2005, w.e.f. 13-5-2005.