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service tax registration

(Querist) 17 December 2009 This query is : Resolved 
My client is a franchisee of a reputed franchisor & he is providing taxable services in the brand name of the franchisor. Now , while filing the form of registration,what category would he fit in? Form ST-1whether service provider,service receipient,input service distributor, or any provider of taxable service.
Pls guide me.Thanks
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A V Vishal (Expert) 17 December 2009
He is a service provider.
Vineet (Expert) 17 December 2009
Yes, the fact of being franchisee is immaterail. He is a service provider.
Raj Kumar Makkad (Expert) 17 December 2009
I do agree with both the above-noted experts.

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