Whom & where should one approach for registration?

Generally, all Commissionerates of Central Excise have a Service Tax Cell, headed by an Assistant Commissioner. However, in certain Commissionerates, separate Service Tax Divisions have been constituted with Assistant Commissioners charge. The work has now been delegated to all Central Excise Divisions. A prospective assessee of Service Tax can approach the Assistant Commissioner in charge of Service Tax cell of the Commissionerates or Central Excise Division for registration depending upon the arrangement made for the same in the Commissionerate.