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Please refer below link you may get some idea there they are referring Account or case creation.You can modify the code for user creation.
https://developer.salesforce.com/docs/atlas.en-us.apexcode.meta/apexcode/apex_rest_code_sample_basic.htm
https://developer.salesforce.com/page/Creating_REST_APIs_using_Apex_REST
Hope this helps you!
If this helps you, please mark it as solved so that it will make fro others as a proper solution.
Thanks and Regards
Sandhya