In short it all depends on your event setup and how the attendee will be paying. You mention payment over the counter but how exactly would the attendee be paying?
If its an offline payment you can add the registration within the admin and then apply the payment manually relatively quickly.
If the user needs to use one of the online payment methods active on your site (lets say Stripe to make a card payment) then you would be best adding the registration to the event through the front end and then have the user enter the card details within the Stripe payment form to pay that way.
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