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Indian Service Tax Rules Finance Act 1994, Chapter-VA, Advance Rulings.



FINANCE ACT, 1994 - CHAPTER VA - ADVANCE RULINGS


SECTION 96A. Definitions
SECTION96B
SECTION96C
SECTION96D
SECTION 96E
SECTION 96F
SECTION 96G.
SECTION 96H
SECTION 65 OF CHAPTER V OF THE FINANCE ACT, 1994

SECTION 96A. Definitions. – In this Chapter, unless the context otherwise requires,-
  1.  “advance ruling” means the determination, by the Authority of a question of law or fact specified in the application regarding the liability to pay service tax in relation to a service proposed to be provided, by the applicant;
  2. “applicant” means-
      1.  a non-resident setting up a joint venture in India in collaboration with a non-resident or a resident; or
      2. a resident setting up a joint venture in India in collaboration with a non-resident; ora wholly owned subsidiary Indian company, of which the holding company is a foreign company, who proposes to undertake any business activity in India and makes application for advance ruling;
      who or which, as the case may be, proposes to undertake any business activity in India;
    1. a joint venture in India; or
    2. a resident falling within any such class or category of persons, as the Central Government may, by notification in the Official Gazette, specify in this behalf;
    who or which, as the case may be, makes application for advance ruling under sub-section (1) of Section 96 C
  3. “application” means an application made to the Authority under sub-section (1) of section 96C;
  4. “Authority” means the Authority for Advance Rulings (Central Excise, Customs ands Service Tax) constituted under section 28F of the Customs Act, 1962 (52 of 1962);
  5. “non-resident”, “Indian company” and “foreign company” have the meanings respectively assigned to them in clauses (30), (26) and (23A) of section 2 of the Income-tax Act, 1961 (43 of 1961);
  6.  words and expressions used but not defined in this Chapter and defined in the Central Excise Act, 1944 (1 of 1944) or the rules made there under shall apply, so far as may be, in relation to service tax as they apply in relation to duty of excise.
SECTION96B. Vacancies, etc., not to invalidate proceedings.- No proceeding before, or pronouncement of advance ruling by, the Authority under this Chapter shall be questioned or shall be invalid on the ground merely of the existence of any vacancy or defect in the constitution of the Authority.
SECTION96C. Application for advance ruling.-
  1. An applicant desirous of obtaining an advance ruling under this Chapter may make an application in such form and in such manner as may be prescribed, stating the question on which the advance ruling is sought.
  2. The question on which the advance ruling is sought shall be in respect of,-
    1.  Classification of any service as a taxable service under Chapter V;
    2. the valuation of taxable services for charging service tax;
    3. the principles to be adopted for the purposes of determination of value of the taxable service under the provisions of Chapter V;
    4. applicability of notification issued under Chapter V;
    5. admissibility of credit of service tax.
    6. determination of the liability to pay service tax on a taxable service under the provisions of Chapter V.
  3. The application shall be made in quadruplicate and be accompanied by a fee of two thousand five hundred rupees.
  4. An applicant may withdraw an application within thirty days from the date of the application.
SECTION96D. Procedure on receipt of application.-
  1. (1) On receipt of an application, the Authority shall cause a copy thereof to be forwarded to the Commissioner of Central Excise and, if necessary, call upon him to furnish the relevant records:
    Provided that where any records have been called for by the Authority in any case, such records shall, as soon as possible, be returned to the Commissioner of Central Excise.
  2. The Authority may, after examining the application and the records called for, by order, either allow or reject the application:
    Provided that the Authority shall not allow the application where the question raised in the application is,-
    1. already pending in the applicant’s case before any Central Excise Officer, the Appellate Tribunal or any Court;
    2. the same as in a matter already decided by the Appellate Tribunal or any Court;
      Provided further that no application shall be rejected under this sub - section unless an opportunity has been given to the applicant of being heard:
    Provided also that where the application is rejected, reasons for such rejection shall be given in the order.
  3. A copy of every order made under sub-section (2) shall be sent to the applicant and to the Commissioner of Central Excise.
  4. Where an application is allowed under sub-section (2), the Authority shall, after examining such further material as may be placed before it by the applicant or obtained by the Authority, pronounce its advance ruling on the question specified in the application.
  5. On a request received from the applicant, the Authority shall, before pronouncing its advance ruling, provide an opportunity to the applicant of being heard, either in person or through a duly authorized representative.
    Explanation.- For the purpose of this sub-section, “authorized representative” has the meaning assigned to it in sub-section (2) of section 35Q of the Central Excise Act, 1944. (1 of 1944).
  6. The Authority shall pronounce its advance ruling in writing within ninety days of the receipt of application.
  7. A copy of the advance ruling pronounced by the Authority, duly signed by the Members and certified in the prescribed manner shall be sent to the applicant and to the Commissioner of Central Excise, as soon as may be, after such pronouncement.
SECTION 96E. Applicability of advance ruling.-
  1. The advance ruling pronounced by the Authority under Section 96D shall be binding only-
    1. on the applicant who had sought it;
    2. in respect of any matter referred to in sub-section (2) of section 96C;
    3. on the Commissioner of Central Excise, and the Central Excise authorities subordinate to him, in respect of the applicant.
  2. The advance ruling referred to in sub-section (1) shall be binding as aforesaid unless there is a change in law or facts on the basis of which the advance ruling has been pronounced.
SECTION 96F. Advance ruling to be void in certain circumstances.-
  1. Where the Authority finds, on a representation made to it by the Commissioner of Central Excise or otherwise, that an advance ruling pronounced by it under sub-section (4) of section 96D has been obtained by the applicant by fraud or misrepresentation of facts, it may, by order, declare such ruling to be void ab initio and thereupon all the provisions of this Chapter shall apply (after excluding the period beginning with the date of such advance ruling and ending with the date of order under this sub-section) to the applicant as if such advance ruling had never been made.
  2. A copy of the order made under sub-section (1) shall be sent to the applicant and the Commissioner of Central Excise.
SECTION 96G. Powers of Authority.-
  1.  The Authority shall, for the purpose of exercising its powers regarding discovery and inspection, enforcing the attendance of any person and examining him on oath, issuing commissions and compelling production of books of account and other records, have all the powers of a civil court under the Code of Civil Procedure, 1908 (5 of 1908).
  2. The Authority shall be deemed to be a civil court for the purposes of section 195, but not for the purposes of Chapter XXVI of the Code of Criminal Procedure,1973 (2 of 1974), and every proceeding, before the Authority shall be deemed to be a judicial proceeding within the meaning of sections 193 and 228, and for the purpose of section 196 of the Indian Penal Code (45 of 1860).
 SECTION 96H. Procedure of Authority._

The Authority shall, subject to the provisions of this Chapter, have power to regulate its own procedure in all matters arising out of the exercise of its powers under this Act.

 
  1.  The Central Government may, by notification in the Official Gazette, make rules for carrying out the provisions of this Chapter.
  2. In particular, and without prejudice to the generality of the foregoing power, such rules may provide for all or any of the following matters, namely:-
    1. the form and manner for making application under sub-section (1) of section 96C;
    2. the manner of certifying a copy of advance ruling pronounced by the Authority under sub-section (7) of section 96D;
    3. any other matter which, by this Chapter, is to be or may be prescribed.
  3. Every rule made under this Chapter shall be laid, as soon as may be, after it is made, before each House of Parliament, while it is in session for a total period of thirty days which may be comprised in one session or in two or more successive sessions, and if, before the expiry of the session immediately following the session or the successive sessions aforesaid, both Houses agree in making any modification in the rule or both Houses agree that the rule should not be made, the rule shall thereafter have effect only in such modified form or be of no effect, as the case may be; so, however, that any such modification or annulment shall be without prejudice to the validity of anything previously done under the rule.

SERVICE TAX
SECTION 65 OF CHAPTER V OF THE FINANCE ACT, 1994

65. In this chapter, unless the context otherwise requires,-
  1.  “actuary” has the meaning assigned to it in clause (1) of section 2 of the Insurance Act, 1938
  2. “advertisement” includes any notice, circular, label, wrapper, document, hoarding or any other audio or visual representation made by the means of light, sound, smoke or gas;
  3. “advertising agency” means any person engaged in providing any service connected with the making, preparation, display or exhibition of advertisement and includes an advertising consultant;
    1. "aircraft" has the meaning assigned to it in clause (1) of section 2 of the Aircraft Act, 1934 (22 of 1934);
    2. "aircraft operator” means any person who provides the service of transport of goods or passengers by aircraft;’
    3. "airport" has the meaning assigned to it in clause (b) of section 2 of the Airports Authority of India Act, 1994 (55 of 1994);
    4. "airports authority" means the Airports Authority 'of India consti¬tuted under section 3 of the Airports Authority of India Act, 1994 (55 of 1994) and also includes any person having the charge of management of an airport or a civil enclave
  4. “air travel agent” means any person engaged in providing any service connected with the booking of passage for travel by air;
  5. “Appellate Tribunal” means the Customs, Excise and Service Tax Appellate Tribunal constituted under section 129 of the Customs Act, 1962;
  6. “architect” means any person whose name is, for the time being, entered in the register of the architects maintained under section 23 of the Architects Act, 1972 and also includes any commercial concern engaged in any manner, whether directly or indirectly, in rendering services in the field of architecture;
  7. “assessee” means a person liable to pay the service tax and includes his agent;
    1.  “auction of property” includes calling the auction or providing a facility, advertising or illustrating services, pre-auction price estimates, short-term storage services, repair or restoration services in relation to auction of property;’
  8.  “authorized dealer of foreign exchange” has the meaning assigned to “authorized person” in clause (c) of section 2 of the Foreign Exchange Management Act, 1999 (42 of 1999);
  9. “authorized service station” means any service station, or centre, authorized by any motor vehicle manufacturer, to carry out any service or repair of any motor car, maxicab or two wheeled motor vehicle manufactured by such manufacturer;
    1. ‘(9a) “automated teller machine” means an interactive automatic machine designed to dispense cash, accept deposit of cash, transfer money between bank accounts and facilitate other financial transactions;
    2. “automated teller machine operations, maintenance or management service” means any service provided in relation to automated teller machines and includes site selection, contracting of location, acquisition, financing, installation, certification, connection, maintenance, transaction processing, cash forecasting, replenishment, reconciliation and value-added services
    3. “banker to an issue” means a bank included in the Second Schedule to the Reserve Bank of India Act, 1934, carrying on the activities relating to an issue including acceptance of application, application money, allotment money and call money, refund of application money, payment of dividend and interest warrants;’
  10. “banking” has the meaning assigned to it in clause (b) of section 5 of the Banking Regulation Act, 1949 (10 to 1949);
  11. “banking company” has the meaning assigned to it in clause (a) of section 45A of the Reserve Bank of India Act, 1934 (2 of 1934);
  12. “banking and other financial service” means-
    1. the following services provided by a banking company or a financial institution including a non-banking financial company or any other body corporate, namely:-
      1. financial leasing services including equipment leasing and hire-purchase by a body corporate;
      2.  credit card services;
      3. merchant banking services;
      4. securities and foreign exchange (forex) broking;
      5. asset management including portfolio management, all forms of fund management, pension fund management, custodial, depository and trust services, but does not include cash management;
      6. advisory and other auxiliary financial services including investment and portfolio research and advice, advice on mergers and acquisitions and advice on corporate restructuring and strategy; and
      7. provision and transfer of information and data processing;
      8. banker to an issue services; and
      9. other financial services, namely, lending, issue of pay order, demand draft, cheque, letter of credit and bill of exchange, transfer of money including telegraphic transfer, mail transfer and electronic transfer, providing bank guarantee, overdraft facility, bill discounting facility, safe deposit locker, safe vaults, operation of bank accounts;”
    2. foreign exchange broking provided by a foreign exchange broker other than those covered under sub-clause (a);
  13. "Board" means the Central Board of Excise and Customs constituted under the Central Boards of Revenue Act, 1963 (54 of 1963);
  14. "body corporate” has the meaning assigned to it in clause (7) of sec¬tion 2 of the Companies Act, 1956 (1 of 1956);
  15. "broadcasting" has the meaning assigned to it in clause (c) of section 2 of the Prasar Bharti (Broadcasting Corporation of India) Act, 1990 (25 of 1990) and also includes programme selection, scheduling or presentation of sound or visual matter on a radio or a television channel that is intended for public listening or viewing, as the case may be; and in the case of a broadcasting agency or organisation, having its head office situated in any place outside India, includes the activity of selling of time slots or obtaining sponsorships for broadcasting of any programme or collecting the broadcasting charges or permitting the rights to receive any form of communication like sign, signal, writing, picture, image and sounds of all kinds by transmission of electro-magneitc waves through space or through cables, direct to home signals or by any other means to cable operator including multisystem operator or any other person on behalf of the said agency or organisation, by its branch office or subsidiary or representative in India or any agent appointed in India or by any person who acts on its behalf in any manner;
  16. "broadcasting agency or organisation" means any agency or organisation engaged in providing service in relation to broadcasting in any manner and, in the case of a broadcasting agency or organisa¬tion, having its head office situated in any place outside India, in¬cludes its branch office or subsidiary or representative in India or any agent appointed in India or any person who acts on its behalf in any, manner, engaged in the activity of selling of time slots for broadcasting of any programme or obtaining sponsorships for pro¬gramme or collecting the broadcasting charges or permitting the rights to receive any form of communication like sign, signal, writing, picture, image and sounds of all kinds by transmission of electro-magnetic waves through space or through cables, direct to home signals or by any other means to cable operator, including multisystem operator or any other person on behalf of the said agency or organisation ;
  17. "beauty treatment" includes hair cutting, hair dyeing, hair dressing, face and beauty treatment, cosmetic treatment, manicure, pedicure or counselling services on beauty, face care or make –up or such other similar services;
  18. “beauty parlour” means any establishment providing beauty treatment services;
  19.  “business auxiliary service” means any service in relation to,-
    1. promotion or marketing or sale of goods produced or provided by or belonging to the client; or
    2.  promotion or marketing of service provided on behalf of the client; or
    3. any customer care service provided on behalf of the client; or
    4. procurement of goods or services, which are inputs for the client; or
    5. Explanation – For the removal of doubts, it is hereby declared that for the purposes of this sub-clause, “inputs” means all goods or services intended for use by the client;
    6. production or processing of goods for, or on behalf of, the client; or
    7. provision of service on behalf of the client; or
    8.  a service incidental or auxiliary to any activity specified in sub- clauses (i) to (vi), such as billing, issue or collection or recovery of cheques, payments, maintenance of accounts and remittance, inventory management, evaluation or development of prospec¬tive customer or vendor, public relation services, management or supervision,
      and includes services as a commission agent, but does not include any information technology service and any activity that amounts to "manufacture" within the meaning of clause (f) of section 2 of the Central Excise Act, 1944 (1 of 1944).
      Explanation. - For the removal of doubts, it is hereby declared that for the purposes of this clause,-
      1. ”commission agent” means any person who acts on behalf of another person and causes sale or purchase of goods, or provision or receipt of services, for a consideration, and includes any person who, while acting on behalf of another person---
        1. deals with goods or services or documents of title to such goods or services; or
        2. collects payment of sale price of such goods or services; or
        3. guarantees for collection or payment for such goods or services; or
        4. undertakes any activities relating to such sale or purchase of such goods or services;
      2.  "business exhibition" means an exhibition, -
        1. to market; or
        2. to promote; or
        3. to advertise; or
        4. to showcase,
        any product or service, intended for the growth in business of the producer or provider of such product or service, as the case may be;
  20.  “cab” means a motorcab or maxicab; TOP
  21. "cable operator” has the meaning assigned to it in clause (aa) of section 2 of the Cable Television Networks (Regulation) Act, 1995 (7 of 1995);
  22. "cable service"10 has the meaning assigned to it in clause (b) of section 2 of the Cable Television Networks (Regulation) Act, 1995 (7 of 1995);
  23. "cargo handling service" means loading, unloading, packing or un¬packing of cargo and includes cargo handling services provided for freight in special containers or for non-containerised freight, services provided by a container freight terminal or any other freight termi¬nal, for all modes of transport and cargo handling service incidental to freight, but does not include handling of export cargo or passen¬ger baggage or mere transportation of goods;
  24. "caterer" means any person who supplies, either directly or indi¬rectly, any food, edible preparations, alcoholic or non-alcoholic bev¬erages or crockery and similar articles or accoutrements for any pur¬pose or occasion;
    1. "civil enclave" has the meaning assigned to it in clause (i) of sec¬tion 2 of the Airports Authority of India Act, 1994 (55 of 1994);
    2. “cleaning activity” means cleaning, including specialized cleaning services such as disinfecting, exterminating or sterilizing of objects or premises, of---
      1.  commercial or industrial buildings and premises thereof; or
      2. factory, plant or machinery, tank or reservoir of such commercial or industrial buildings and premises thereof, but does not include such services in relation to agriculture, horticulture, animal husbandry or dairying;
  25. “clearing and forwarding agent” means any person who is engaged in providing any service, either directly or indirectly, connected with the clearing and forwarding operations in any manner to any other person and includes a consignment agent;
    1. “club or association means any person or body of persons providing services, facilities or advantages, for a subscription or any other amount, to its members, but does not include---
      1. any body established or constituted by or under any law for the time being in force; or
      2. any person or body of persons engaged in the activities of trade unions, promotion of agriculture, horticulture or animal husbandry: or
      3. any person or body of persons engaged in any activity having objectives which are in the nature of public service and are of a charitable, religious or political nature : or
      4. any person or body of persons associated with press or media
    2.  “commercial or industrial construction service” means TOP
      1. construction of a new building or a civil structure of a part thereof; or
      2. construction of pipeline or conduit: or
      3. completion and finishing services such as glazing, plastering, painting, floor and wall tiling, wall covering and wall papering, wood and metal joinery and carpentry, fencing and railing, construction of swimming pools, acoustic applications or fittings and other similar services, in relation to building or civil structure, or
      4. repair, alteration, renovation or restoration of, a similar services in relation to, building or civil structure, pipeline or conduit, which is-----
        1. used, or to be used, primarily for; or
        2. occupied, or to be occupied, primarily with; or
        3. engaged, or to be engaged, primarily in,
          commerce or industry, or work intended for commerce or industry, but does not include such services provided in respect of roads, airports, railways, transport terminals, bridges, tunnels and dams;,
  26. “commercial training or coaching” means any training or coaching provided by a commercial training or coaching center;
  27. “commercial training or coaching center” means any institute or establishment providing commercial training or coaching for imparting skill or knowledge or lessons on any subject or field other than the sports, with or without issuance of certificate and includes coaching or tutorial classes but does not include preschool coaching and training center or any institute or establishment which issues any certificate or diploma or degree or any educational qualification recognised by law for the time being in force;
  28. [x x x – omitted w.e.f. 10-09-2004 vide Section 90 of Finance Act, 2004 (23 of 2004)].
  29.  “commissioning and installation agency” means any agency providing service in relation to commissioning or installation;
  30. "computer network" has the meaning assigned to it in clause (j) of sub-section (1) of section 2 of the Information Technology Act, 2000 (21 of 2000);
    1.  "construction of complex " means, -
      1. Construction of a new residential complex or a part thereof; or
      2. completion and finishing services in relation to residential complex such as glazing, plastering, painting, floor and wall tiling, wall covering and wall papering, wood and metal joinery and carpentry, fencing and railing, construction of swimming pools, acoustic applications or fittings and other similar services; or
      3. repair, alteration, renovation or restoration of, or similar service in relation to , residential complex;
        which is –
        1. used, or to be used, primarily for; or
        2. occupied, or to be occupied, primarily with; or
        3. engaged, or to be engaged, primarily in,
        commerce or industry, or work intended for commerce or industry, but does not include road, airport, railway, transport terminal, bridge, tunnel, long distance pipeline and dam;
  31. “consulting engineer” means any professionally qualified engineer or an engineering firm who, either directly or indirectly, renders any advice, consultancy or technical assistance in any manner to a client in one or more disciplines of engineering;
  32.  “convention” means a formal meeting or assembly which is not open to the general public, but does not include a meeting or assembly, the principal purpose of which is to provide any type of amusement, entertainment or recreation;
  33. “courier agency” means a commercial concern engaged in the door-to-door transportation of time-sensitive documents, goods or articles utilizing the services of a person, either directly or indirectly, to carry or accompany such documents, goods or articles;
    1. “credit card, debit card, charge card or other payment card service” includes any service provided,—
      1. by a banking company, financial institution including non-banking financial company or any other person (hereinafter referred to as the issuing bank), issuing such card to a card holder;
      2.  by any person to an issuing bank in relation to such card business, including receipt and processing of application, transfer of embossing data to issuing bank’s personalization agency, automated teller machine personal identification number generation, renewal or replacement of card, change of address, enhancement of credit limit, payment updation and statement generation;
      3. by any person, including an issuing bank and an acquiring bank, to any other person in relation to settlement of any amount transacted through such card.
        Explanation.—For the purposes of this sub-clause, “acquiring bank” means any banking company, financial institution including non-banking financial company or any other person, who makes the payment to any person who accepts such card;
      4. in relation to joint promotional cards or affinity cards or co-branded cards;
      5. in relation to promotion and marketing of goods and services through such card;
      6. by a person, to an issuing bank or the holder of such card, for making use of automated teller machines of such person; and
        vii. by the owner of trade marks or brand name to the issuing bank under an agreement, for use of the trade mark or brand name and other services in relation to such card, whether or not such owner is a club or association and the issuing bank is a member of such club or association.
      Explanation.—For the purposes of this sub-clause, an issuing bank and the owner of trade marks or brand name shall be treated as separate persons;’;
  34.  “credit rating agency” means any commercial concern engaged in the business of credit rating of any debt obligation or of any project or programme requiring finance, whether in the form of debt or otherwise, and includes credit rating of any finance obligation, instrument of security, which has the purpose of providing a potential investor or any other person any information pertaining to the relative safety of timely payment of interest or principal;
  35. "custom house agent" means a person licensed, temporarily or oth¬erwise, under the regulations made under sub-section (2) of section 146 of the Customs Act, 1962 (52 of 1962);
    1. “customs airport” means an airport appointed as such under clause (a) of subsection (1) of section 7 of the Customs Act, 1962;
  36. "data" has the meaning assigned to it in clause (o) of sub-section (1) of section 2 of the Information Technology Act, 2000 (21 of 2000);
    1. “dredging” includes removal of material including, silt, sediments, rocks, sand, refuse, debris, plant or animal matter in any excavating, cleaning, deepening, widening or lengthening, either permanently or temporarily, of any river, port, harbour, backwater or estuary;,
  37. ‘dry cleaning” includes dry cleaning of apparels, garments or other textile, fur or leather articles;
  38. "dry cleaner" means any person providing service in relation to dry cleaning;
  39.  "electronic form"1has the meaning assigned to it in clause (r) of sub¬section (1) of section 2 of the Information Technology Act, 2000 (21 of 2000);
    1. "erection, commissioning or installation" means any service provided by a commissioning and installation agency, in relation to,----
      1. erection, commissioning or installation of plant, machinery, equipment or structures, whether pre-fabricated or otherwise;
      2. installation of-----
      3. electrical and electronic devices, including wirings or fittings therefore; or
      4. plumbing, drain laying or other installations for transport of fluids; or
      5. heating, ventilation or air-conditioning including related pipe work, duct work and sheet metal work;or
      6. thermal insulation, sound insulation, fire proofing or water proofing, or
      7. lift and escalator, fire escape staircases or travelators; or
      8. such other similar services;,
  40. “event management” means any service provided in relation to planning, promotion, organizing or presentation of any arts, entertainment, business, sports or any other event and includes any consultation provided in this regard; \
  41. “event manager” means any person who is engaged in providing any service in relation to event management in any manner;
  42. "facsimile (FAX)" means a form of telecommunication by which fixed graphic images, such as printed texts and pictures are scanned and the information converted into electrical signals for transmission over the telecommunication system;
  43. “fashion designing” includes any activity relating to conceptualizing, outlining, creating the designs and preparing patterns for costumes, apparels, garments, clothing accessories, jewellery or any other articles intended to be worn by human beings and any other service incidental thereto;
  44. “fashion designer” means any person engaged in providing service in relation to fashion designing;
  45. "financial institution" \
  46. “foreign exchange broker” includes any authorised dealer of foreign exchange;
    1. "forward contract" has the meaning assigned to it in clause (c) of section 2 of the Forward Contracts (Regulation) Act, 1952 (74 of 1952);
  47. "franchise" means an agreement by which the franchisee is granted representational right to sell or manufacture goods or to provide service or undertake any process identified with franchisor, whether or not a trade mark, service mark, trade name or logo or any such symbol, as the case may be, is involved;,
  48. "franchisor" means any person who enters into franchise with a franchisee and includes any associate of franchisor or a person des¬ignated by franchiser to enter into franchise on his behalf and the term "franchisee" shall be construed accordingly;
  49. "general insurance business" has the meaning assigned to it in clause (g) of section 3 of the General Insurance Business (Nationalisation) Act, 1972 (57 of 1972);
  50. "goods" has the meaning assigned to it in clause (7) of section 2 of the Sale of Goods Act, 1930 (3 of 1930);
    1. "goods carriage" has the meaning assigned to it in clause (14) of section 2 of the Motor Vehicles Act, 1988 (59 of 1988);
    2. "goods transport agency" means any person who provides service in relation to transport of goods by road and issues consignment note, by whatever name called;
  51.  "health and fitness service" means service for physical well being such as, sauna and steam bath, turkish bath, solarium, spas, reducing or slimming salons, gymnasium, yoga, meditation, massage (exclud¬ing therapeutic massage) or any other like service;
  52. "health club and fitness centre" means any establishment, including a hotel or a resort, providing health and fitness service;
  53. "information" has the meaning assigned to it in clause (v) of sub¬section (1) of section 2 of the Information Technology Act, 2000 (21 of 2000);
  54. "insurance agent" has the meaning assigned to it in clause (10) of section 2 of the Insurance Act, 1938 (4 of 1938);
  55. "insurance auxiliary service" means any service provided by an ac¬tuary, an intermediary or insurance intermediary or an insurance agent in relation to general insurance business or life insurance busi-ness and includes risk assessment, claim settlement, survey and loss assessment;
    1. "intellectual property right" means any right to intangible prop¬erty, namely, trade marks, designs, patents or any other similar in-tangible property, under any law for the time being in force, but does not include copyright;
    2. "intellectual property service" means, -
      1. transferring, temporarily; or
      2. permitting the use or enjoyment of, any intellectual property right;]
  56.  "intermediary or insurance intermediary" has the meaning assigned to it in clause (f) of sub-section (1) of section 2 of the Insurance Regu¬latory and Development Authority Act, 1999 (41 of 1999);
    1. “international journey”, in relation to a passenger, means his journey from any customs airport on board any aircraft to a place outside India;
    2. “internet” means a global information system which is logically linked together by a globally unique address, based on Internet Protocol or its subsequent enhancements or upgradations and is able to support communications using the Transmission Control Protocol or Internet Protocol suite or its subsequent enhancements or upgradations and all other Internet Protocol compatible protocols;’;
  57. “internet café” means a commercial establishment providing facility for accessing internet;
    1. “internet telephony” means telecommunication service through internet and includes fax, audio conferencing and video conferencing;’;
  58. "insurer" means any person carrying on the general insurance busi¬ness or life insurance business and includes a re-insurer;
  59. "interior decorator" means any person engaged, whether directly or indirectly, in the business of providing by way of advice, consul¬tancy, technical assistance or in any other manner, services related to planning, design or beautification of spaces, whether man-made or otherwise and includes a landscape designer;
    1. “issue” means an offer of sale or purchase of securities to, or from, the public or the holder of securities;’;
  60. "leased circuit" means a dedicated link provided between two fixed locations for exclusive use of the subscriber and includes a speech circuit, a data circuit or a telegraph circuit;
  61. "life insurance business” has the meaning assigned to it in clause (11) of section 2 of the Insurance Act, 1938 (4 of 1938);
  62. "light motor vehicle" means any motor vehicle constructed or adapted to carry more than six passengers, but not more than twelve passengers, excluding the driver;
  63. "magnetic storage device" includes wax blanks, discs or blanks, strips or films for the purpose of original sound recording;
    1. “mailing list compilation and mailing” means any service in relation to----
      1.  compiling and providing list of name, address and any other information from any source; or
      2. sending document, information, goods or any other material in a packet, by whatever name called, by addressing, stuffing, sealing, metering or mailing.
        for, or on behalf of, the client;, TOP
  64. “management, maintenance or repair” means any service provided by-
    1. any person under a contract or an agreement; or
    2. a manufacturer or any person authorised by him, in relation to,—
      1. management of properties, whether immovable or not;
      2. maintenance or repair of properties, whether immovable or not; or
      3.  maintenance or repair including reconditioning or restoration, or servicing of any goods, excluding a motor vehicle;’;
  65. "management consultant" means any person who is engaged in pro¬viding. any service, either directly or indirectly, in connection with the management of any organisation in any manner and includes any person who renders any advice, consultancy or technical assis¬tance, in relation to financial management, human resources management, marketing management, production management, logistics management, procurement and management of information technology resources or other similar areas of management;
  66. "mandap" means any immovable property as defined in section 3 of the Transfer of Property Act, 1882 (4 of 1882) and includes any furni¬ture, fixtures, light fittings and floor coverings therein let out for a consideration for organising any official, social or business function;
  67. "mandap keeper" means a person who allows temporary occupation of a mandap for a consideration for organising any official, social or business function;
  68. “"manpower recruitment or supply agency" means any person engaged in providing any service, directly or indirectly, in any man¬ner for recruitment or supply of manpower, temporarily or otherwise, to a client;,
  69. "market research agency" means any person engaged in conducting market research in any manner, in relation to any product, service or utility, including all types of customised and syndicated research services;
  70. "maxicab" has the meaning assigned to it in clause (22) of section 2 of the Motor Vehicles Act, 1988 (59 of 1988);
  71. "motorcab" has the meaning assigned to it in clause (25) of section 2 of the Motor Vehicles Act, 1988 (59 of 1988);
  72. "motor car" has the meaning assigned to it in clause (26) of section 2 of the Motor Vehicles Act, 1988 (59 of 1988);
  73. "motor vehicle" has the meaning assigned to it in clause (28) of sec¬tion 2 of the Motor Vehicles Act, 1988 (59 of 1988);
  74. "non-banking financial company" has the meaning assigned to it in clause (f) of section 45-I of the Reserve Bank of India Act, 1934 (2 of 1934);
  75. "on-line information and database access or retrieval" means provid¬ing data or information, retrievable or otherwise, to a customer, in electronic form through a computer network;
    1. "opinion poll" means any service designed to secure information on public opinion regarding social, economic, political or other is¬sues;
    2. "opinion poll agency" means any person engaged in providing any service in relation to opinion poll;
  76. "other port" has the meaning assigned to "port" in clause (4) of sec¬tion 3 of the Indian Ports Act, 1908 (15 of 1908), but does not include the port defined in clause (81);
    1. "outdoor caterer" means a caterer engaged in providing services in connection with catering at a place other than his own but including a place provided by way of tenancy or otherwise by the person receiving such service
    2. “packaging activity” means packaging of goods including pouch filling, bottling, labelling or imprinting of the package, but does not include any packaging activity that amounts to ‘manufacture’ within the meaning of clause(f) of section 2 of the Central Excise Act, 1944;,
  77. "pager" means an instrument, apparatus or appliance which is a non-speech, one way personal calling system with alert and has the capability of receiving, storing and displaying numeric or alpha-numeric messages;
    1. "pandal or shamiana" means a place specially prepared or ar¬ranged for organising an official, social or business function;
    2. "pandal or shamiarna contractor" means a person engaged in provid¬ing any service, either directly or indirectly, in connection with the preparation, arrangement, erection or decoration of a pandal or shamiana and includes the supply of furniture, fixtures, lights and lighting fittings, floor coverings and other articles for use therein;
    3. “passenger” means any person boarding, at any customs airport, an aircraft for performing an international journey, but does not include—
      1. a person who has arrived at such customs airport from a place outside India and is in transit through India, provided that he does not pass through immigration and does not leave customs area and continues his journey to a place outside India; and
      2. a person employed or engaged by the aircraft operator in any capacity on board the aircraft;’
  78. "photography" includes still photography, motion picture photog¬raphy, laser photography, aerial photography or fluorescent photog¬raphy;
  79. "photography studio or agency" means any professional photogra¬pher or any person engaged in the business of rendering service relating to photography;
  80. "policy holder" has the meaning assigned to it in clause (2) of section 2 of the Insurance Act, 1938 (4 of 1938);
  81. "port" has the meaning assigned to it in clause (q) of section 2 of the Major Port Trusts Act, 1963 (38 of 1963);
  82. "port service" means any service rendered by a port or other port or any person authorised by such port or other port, in any manner, in relation to a vessel or goods;
  83.  "practising chartered accountant" means a person who is a member of the Institute of Chartered Accountants of India and is holding a certificate of practice granted under the provisions of the Chartered Accountants Act, 1949 (38 of 1949) and includes any concern en¬gaged in rendering services in the field of chartered accountancy;
  84.  "practising cost accountant" means a person who is a member of the Institute of Cost and Works Accountants of India and is holding a certificate of practice granted under the provisions of the Cost and Works Accountants Act, 1959 (23 of 1959) and includes any concern engaged in rendering services in the field of cost accountancy;
  85. "practising company secretary" means. a person who is a member of the Institute of Company Secretaries of India and is holding a certifi¬cate of practice granted under the provisions of the Company Secre¬taries Act, 1980 (56 of 1980) and includes any concern engaged in rendering services in the field of company secretaryship;
  86. “prescribed” means prescribed by rules made under this Chapter;
    1. "programme" means any audio or visual matter, live or recorded, which is intended to be disseminated by transmission of electro¬magnetic waves through space or through cables intended to be re-ceived by the general public either directly or indirectly through the medium of relay stations;
    2. "programme producer" means any person who pro¬duces a programme on behalf of another person;
    3. “public relations” includes strategic counselling based on industry, media and perception research, corporate image management, media relations, media training, press release, press conference, financial public relations, brand support, brand launch, retail support and promotions, events and communications and crisis communications;’;
  87. "rail travel agent" means any person engaged in providing any ser¬vice connected with booking of passage for travel by rail;
  88. "real estate agent" means a person who is engaged in rendering any service in relation to sale, purchase, leasing or renting, of real estate and includes a real estate consultant;
  89. "real estate consultant” means a person who renders in any manner, either directly or indirectly, advice, consultancy or technical assis¬tance, in relation to evaluation, conception, design, development, construction, implementation, supervision, maintenance, marketing, acquisition or management, of real estate;
    1. "recognised association" has the meaning assigned to it in clause (j) of section 2 of the Forward Contracts (Regulation) Act, 1952 (74 of 1952);
    2. "registered association" has the meaning assigned to it in clause (jj) of section 2 of the Forward Contracts (Regulation) Act, 1952 (74 of 1952);
    3. “registrar to an issue” means any person carrying on the activities in relation to an issue including collecting application forms from investors, keeping a record of applications and money received from investors or paid to the seller of securities, assisting in determining the basis of allotment of securities, finalising the list of persons entitled to allotment of securities and processing and despatching allotment letters, refund orders or certificates and other related documents;’;
  90. "recognised stock exchange" has the meaning assigned to it in clause (f) of section 2 of the Securities Contracts (Regulation) Act, 1956 (42 of 1956);
  91.  “rent-a-cab scheme operator” means any person engaged in the business of renting of cabs;
    1. “residential complex” means any complex comprising of—
      1. a building or buildings, having more than twelve residential units;
      2. a common area; and
      3. any one or more of facilities or services such as park, lift, parking space, community hall, common water supply or effluent treatment system, located within a premises and the layout of such premises is approved by an authority under any law for the time being in force, but does not include a complex which is constructed by a person directly engaging any other person for designing or planning of the layout, and the construction of such complex is intended for personal use as residence by such person.Explanation- for the removal of doubts, it is hereby declared that for the purposes of this clause
        1. “personal use” includes permitting the complex for use as residence by another person on rent or without consideration;
        2. “residential unit”means a single house or a single apartment intended for use as a place of residence;,
  92. "scientific or technical consultancy" means any advice, consultancy, or scientific or technical assistance, rendered in any manner, either directly or indirectly, by a scientist or a technocrat, or any science or technology institution or organisation, to a client, in one or more dis¬ciplines of science or technology;
  93. "securities" has the meaning assigned to it in clause (h) of section 2 of the Securities Contracts (Regulation) Act, 1956 (42 of 1956);
  94. "security agency" means any person engaged in the business of rendering services relating to the security of any prop¬erty, whether movable or immovable, or of any person, in any man¬ner and includes the services of investigation, detection or verifica¬tion, of any fact or activity, whether of a personal nature or other¬wise, including the services of providing security personnel;
  95. “service tax” means tax leviable under the provisions of this Chapter;
    1. “share transfer agent” means any person who maintains the record of holders of securities and deals with all matters connected with the transfer or redemption of securities or activities incidental thereto;’;
  96. "ship” means a sea-going vessel and includes a sailing vessel;
      1.  the supervision of the maintenance, survey and repair of ship;
      2.  engagement or providing of crews;
      3. receiving the hire or freight charges on behalf of the owner;
      4.  arrangements for loading and unloading;
      5. providing for victualling or storing of ship;
      6.  negotiating contracts for bunker fuel and lubricating oil;
      7. payment, on behalf of the owner, of expenses incurred in providing services or in relation to the management of ship;
      8. the entry of ship in a protection or indemnity association;
      9. dealing with insurance, salvage and other claims; and
      10. arranging of insurance in relation to ship;’; TOP
  97. "shipping line" means any person who owns or charters a ship and includes an enterprise which operates or manages the business of shipping;
    1. “site formation and clearance, excavation and earthmoving and demolition” includes,------
      1. drilling, boring and core extractioin services for construction, geophysical, geological or similar purposes; or
      2. soil stabilization ; or
      3. horizontal drilling for the passage of cables or drain pipes; or
      4. land reclamation work; or
      5. contaminated top soil stripping work; or
      6. demolition and wrecking of building, structure or road,
      but does not include such services provided in relation to agriculture, irrigation, watershed development and drilling, digging, repairing, renovating or restoring of water sources or water bodies;,
  98. "sound recording" means recording of sound on any media or device including magnetic storage device, and includes services relating to recording of sound in any manner such as sound cataloguing, storing of sound and sound mixing or re-mixing or any audio post-production activity;,
  99. "sound recording studio or agency" means any person engaged in the business of rendering any service relating to sound recording;
    1. “sponsorship” includes naming an event after the sponsor, displaying the sponsor’s company logo or trading name, giving the sponsor exclusive or priority booking rights, sponsoring prizes or trophies for competition; but does not include any financial or other support in the form of donations or gifts, given by the donors subject to the condition that the service provider is under no obligation to provide anything in return to such donors;’;
  100. “steamer agent” means any person who undertakes, either directly or indirectly,-
    1. to perform any service in connection with the ship’s husbandry or dispatch including the rendering of administrative work related thereto, or
    2. to provide container feeder services for or on behalf of a shipping line;
    3.  to provide container feeder services for or on behalf of a ship¬ping line;
  101. "stock-broker" means a person, who has either made an applica¬tion for registration or is registered as a stock-broker or sub-broker, as the case may be, in accordance with the rules and regulations made under the Securities and Exchange Board of India Act, 1992 (15 of 1992);]
  102. "storage and warehousing " includes storage and warehousing ser¬vices for goods including liquids and gases but does not include any service provided for storage of agricultural produce or any service provided by a cold storage;
  103. [Omitted (w.e.f. 10.9.2004) by s.90 of the Finance (No.2) Act, 2004(23 of 2004)].
  104. "subscriber" means a person to whom any service of a telephone connection or a facsimile (FAX) or a leased circuit or a pager or a telegraph or a telex has been provided by the telegraph authority;
    1. "survey and exploration of mineral" means geological, geophysi¬cal or other prospecting, surface or sub-surface surveying or map making service, in relation to location or exploration of deposits of mineral, oil or gas;
    2. “survey and map-making” means geological, geophysical or any other prospecting, surface, sub-surface or aerial surveying or map-making of any kind, but does not include survey and exploration of mineral;,
    3. “support services of business or commerce” means services provided in relation to business or commerce and includes evaluation of prospective customers, telemarketing, processing of purchase orders and fulfilment services, information and tracking of delivery schedules, managing distribution and logistics, customer relationship management services, accounting and processing of transactions, operational assistance for marketing, formulation of customer service and pricing policies, infrastructural support services and other transaction processing.
    Explanation.—For the purposes of this clause, the expression “infrastructural support services” includes providing office along with office utilities, lounge, reception with competent personnel to handle messages, secretarial services, internet and telecom facilities, pantry and security; ’;
  105. "taxable service” means any service provided,- TOP
    1. to any person, by a stock-broker in connection with the sale or purchase of securities listed on a recognized stock exchange;
    2. to a subscriber, by the telegraph authority in relation to a telephone connection;
    3.  to a subscriber, by the telegraph authority in relation to a pager;
    4. to a policy holder or any person, by an insurer, including re-insurer carrying on general insurance business in relation to general insurance business
    5. to a client, by an advertising agency in relation to advertise¬ment, in any manner
    6. to a customer, by a courier agency in relation to door-to-door transportation of time-sensitive documents, goods or articles;
    7. to a client, by a consulting engineer in relation to advice, con¬sultancy or technical assistance in any manner in one or more disciplines of engineering but not in the discipline of com¬puter hardware engineering or computer software engineering;
    8. to a client, by a custom house agent in relation to the entry or departure of conveyances or the import or export of goods;
    9. to a shipping line, by a steamer agent in relation to a ship's hus¬bandry or dispatch or any administrative work related thereto as well as the booking, advertising or canvassing of cargo, including container feeder services;
    10. to a client, by a clearing and forwarding agent in relation to clearing and forwarding operations, in any manner;
    11. to a client, by a manpower recruitment or supply agency in relation to the recruitment or supply of manpower, temporarily or otherwise, in any manner;
    12. to a customer, by an air travel agent in relation to the booking of passage for travel by air
    13. to a client, by a mandap keeper in relation to the use of mandap in any manner including the facilities provided or to be provided to the client in relation to such use and also the services, if any, provided or to be provided as a caterer;
    14. to any person, by a tour operator in relation to a tour;
    15. to any person, by a rent-a-cab scheme operator in relation to the renting of a cab;
    16. to a client, by an architect in his professional capacity, in any manner;
    17. to a client, by an interior decorator in relation to planning, de¬sign or beautification of spaces, whether man-made or other¬wise, in any manner;
    18. to a client, by a management consultant in connection with the management of any organisation, in any manner;
    19. to a client, by a practicing chartered accountant in his professional capacity, in any manner;
    20. to a client, by a practising cost accountant in his professional capacity, in any manner;
    21. to a client, by a practising company secretary in his professional capacity, in any manner;
    22. to a client, by a real estate agent in relation to real estate;
    23. to a client, by a security agency in relation to the security of any property or person, by providing security personnel or othr¬wise and includes the provision of services of investigation, detection or verification of any fact or activity;
    24. to a client, by a credit rating agency in relation to credit rating of any financial obligation, instrument or security;
    25. to a client, by a market research agency in relation to market re¬search of any product, service or utility, in any manner;
    26. to a client, by an underwriter in relation to underwriting, in any manner;
    27. to a client, by a scientist or a technocrat, or any science or tech¬nology institution or organisation, in relation to scientific or technical consultancy;
    28. to a customer, by a photography studio or agency in relation to photography, in any manner;
    29. to a client, by any commercial concern in relation to holding of convention, in any manner;
    30. to a subscriber, by the telegraph authority in relation to a leased circuit;
    31. to a subscriber, by the telegraph authority in relation to a communication through telegraph;
    32. to a subscriber, by the telegraph authority in relation to a communication through telex;
    33. to a subscriber, by the telegraph authority in relation to a facsimile (FAX) communication;
    34. to a customer, by a commercial concern, in relation to on-line information and database access or retrieval or both in electronic form through computer network, in any manner;
    35. to a client, by a video production agency in relation to video-tape production, in any manner;
    36. to a client, by a sound recording studio or agency in relation to any kind of sound recording;
    37. to a client, by a broadcasting agency or organisation in relation to broadcasting in any manner and, in the case of a broadcast¬ing agency or organisation, having its head office situated in any place outside India, includes service provided by its branch office or subsidiary or representative in India or any agent ap¬pointed in India or by any person who acts on its behalf in any manner, engaged in the activity of selling of time slots for broadcasting of any programme or obtaining sponsorships for programme or collecting the broadcasting charges or permitting the right to receive any form of communication like sign, signal, writing, picture, image and sounds of all kinds by transmission of elctro-magnetic waves through space or through cables, direct to home signals or by any other means to cable operator, including multisystem operator or any other person on behalf of the said agency or organization;.
      Explanation: For the removal of doubts, it is hereby de¬clared that so long as the radio or television programme broad¬cast is received in India and intended for listening or viewing, as the case may be, by the public, such service shall be a taxable service in relation to broadcasting, even if the encryption of signals or beaming thereof through the satellite might have taken place outside India;
    38. to a policy holder or any person or insurer, including re-insurer, by an actuary, or intermediary or insurance intermediary or insurance agent, in relation to insur¬ance auxiliary services concerning general insurance business;
    39. to a customer, by a banking company or a financial institution including a non-banking financial company, or any other body corporate or any other person, in relation to banking and other financial services;
    40. to any person, by a port or any person authorised by the port, in relation to port services, in any manner;
    41. to a customer, by an authorised service station, in relation to any service or repair of motor cars or two wheeled motor vehicles in any manner;
    42. Omitted (w.e.f. 10.9.2004) by s.90 of the Finance (No.2) Act, 2004(23 of 2004).
    43. to a customer, by a beauty parlour in relation to beauty treatment;
    44. to any person, by a cargo handling agency in relation to cargo handling services;
    45. to any person, by a cable operator, including a multisystem operator in relation to cable services;
    46. to a customer, by a dry cleaner in relation to dry cleaning;
    47. to a client, by an event manager in relation to event management.
    48. to any person, by a fashion designer in relation to fashion designing;
    49. to any person, by a health club and fitness centre in relation to health and fitness services;
    50. to a policyholder, by an insurer, including re-insurer carrying on life insurance business in relation to the risk cover in life insurance;
    51. to a policyholder or insurer, including re-insurer by an actuary, or intermediary or insurance intermediary or insurance agent, in relation to insur¬ance auxiliary services concerning life insurance business;
    52. to a customer, by a rail travel agent in relation to booking of passage for travel by rail;
    53. to any person, by a storage or warehouse keeper in relation to storage and warehousing of goods;
    54. to a client, by a commercial concern in relation to business auxiliary service;
    55. to any person, by a commercial training or coaching center in relation to commercial training or coaching;
    56. to a customer, by a commissioning and installation agency in relation to commissioning or installation;
    57. to a franchise, by the franchisor in relation to franchise;
    58. to any person, by an internet café in relation to access of internet;
    59. to a customer, by any person in relation to management, maintenance or repair;
    60.  to any person, by a technical testing and analysis agency, in relation to technical testing and analysis;
    61. to any person, by a technical inspection and certification agency, in relation to technical inspection and certification;
    62. to a customs, by an authorise service station, in relation to any service or repair of any maxicab;
    63. to a customs, by a foreign exchange broker other than those brokers in relation to banking and other financial services referred to in sub-clauses (zm) and (zp);
    64. to any person, by other port or any person authorised by that port in relation to port services, in any manner;
    65. to any person, by airports authority or any person author¬ised by it, in an airport or a civil enclave;
    66. to any person, by an aircraft operator, in relation to transport of goods by aircraft;
    67. to an exhibitor, by the organiser of a business exhibition, in relation to business exhibition;
    68. to a customer, by a goods transport agency, in relation to transport of goods by road in a goods carriage;
    69. to any person, by any other person, in relation to commercial or industrial construction service;
    70. to any person, by the holder of intellectual property right, in re¬lation to intellectual property service;
    71. to any person, by an opinion poll agency, in relation to opinion poll;
    72. to a client, by an outdoor caterer;
    73. to any person, by a programme producer, in relation to a pro¬gramme;
    74. to a customer, by any person, in relation to survey and explora¬tion of mineral;
    75. to a client, by a pandal or shamiana contractor in relation to a pandal or shamiana in any manner and also includes the ser¬vices, if any, provided or to be provided as a caterer;
    76. to a customer, by a travel agent, in relation to the booking of passage for travel;
    77. to any person, by a member of a recognised association or a registered association, in relation to a forward contract;

      and the term "service provider" shall be construed accordingly
    78. to any person, by any other person, in relation to transport of goods other than water, through pipelines or other conduit;
    79. to any person, by any other persons,in relation to site formation and clearance, excavation and earthmoving and demolition and such other similar activities;
    80. to any person, by any other person, in relation to dredging;
    81. to any person, by any other person, other than by an agency under the control of, or authorized by, the Government, in relation to survey and map-making;
    82. to any person, by any other person, in relation to cleaning activity;
    83. to its members, by any club or association in relation to provision of services, facilities or advantages for a subscription or any other amount ;
    84. to any person, by any other person, in relation to packaging activity;
    85. to any person, by any other person, in relation to mailing list compilation and mailing;
    86. to any person, by any other person, in relation to construction of complex;,
    87. to any person, by a registrar to an issue, in relation to sale or purchase of securities;
    88. to any person, by a share transfer agent, in relation to securities;
    89. to any person, by any other person, in relation to automated teller machine operations, maintenance or management service, in any manner;
    90. to a banking company or a financial institution including a non-banking financial company or any other body corporate or a firm, by any person, in relation to recovery of any sums due to such banking company or financial institution, including a non-banking financial company, or any other body corporate or a firm, in any manner;
    91. to any person, by any other person, in relation to sale of space or time for advertisement, in any manner; but does not include sale of space for advertisement in print media and sale of time slots by a broadcasting agency or organisation.
      Explanation 1.—For the purposes of this sub-clause, “sale of space or time for advertisement” includes,—
      1. providing space or time, as the case may be, for display, advertising, showcasing
        of any product or service in video programmes, television programmes or motion pictures or music albums, or on billboards, public places, buildings, conveyances, cell phones, automated teller machines, internet;
      2. selling of time slots on radio or television by a person, other than a broadcasting agency or organisation; and
      3. aerial advertising. TOP
        Explanation 2.—For the purposes of this sub-clause, “print media” means “book” and “newspaper” as defined in sub-section (1) of section 1 of the Press and Registration of Books Act, 1867;
    92. to any body corporate or firm, by any person receiving sponsorship, in relation to such sponsorship, in any manner, but does not include services in relation to sponsorship of sports events;
    93. to any passenger, by an aircraft operator, in relation to scheduled or non-scheduled air transport of such passenger embarking in India for international journey, in any class other than economy class
      Explanation 1.—For the purposes of this sub-clause, economy class in an aircraft meant for scheduled air transport of passengers means,—
      1. where there is more than one class of travel, the class attracting the lowest standard fare; or
      2. where there is only one class of travel, that class
        Explanation 2.—For the purposes of this sub-clause, in an aircraft meant for nonscheduled air transport of passengers, no class of travel shall be treated as economy class;
    94. to any person, by any other person other than Government railway as defined in clause (20) of section 2 of the Railways Act, 1989, in relation to transport of goods in containers by rail, in any manner;
    95. to any person, by any other person, in relation to support services of business or commerce, in any manner;
    96. to any person, by any other person, in relation to auction of property, movable or immovable, tangible or intangible, in any manner, but does not include auction of property under the directions or orders of a court of law or auction by the Government;
    97. to any person, by any other person, in relation to managing the public relations of such person, in any manner;
    98. to any person, under a contract or an agreement, by any other person, in relation to ship management service;
    99. to any person, by any other person, in relation to internet telephony;
    100. to any person, by any other person, in relation to transport of such person embarking from any port or other port in India, by a cruise ship
      Explanation.—For the purposes of this sub-clause, “cruise ship” means a ship or vessel used for providing recreational or pleasure trips, but does not include a ship or vessel used for private purposes or a ship or vessel of, or less than, fifteen net tonnage;
    101. to any person, by any other person, in relation to credit card, debit card, charge card or other payment card service, in any manner;’;
  106. "technical testing and analysis" means any service in relation to physical, chemical, biological or any other scientific testing or analy¬sis of goods or material or any immovable property, but does not in¬clude any testing or analysis service provided in relation to human beings or animals;
    ‘Explanation.—For the removal of doubts, it is hereby declared that for the purposes of this clause, “technical testing and analysis” includes testing and analysis undertaken for the purpose of clinical testing of drugs and formulations; but does not include testing or analysis
    for the purpose of determination of the nature of diseased condition, identification of a disease, prevention of any disease or disorder in human beings or animals;’; TOP
  107. "technical testing and analysis agency" means any agency or person engaged in providing service in relation to technical testing and analysis;
  108. "technical inspection and certification" means inspection or exami¬nation of goods or process or material or any immovable property to certify that such goods or process or material or immovable property qualifies or maintains the specified standards, including functional¬ity or utility or quality or safety or any other characteristic or pa¬rameters, but does not include any service in relation to inspection and certification of pollution levels;
  109. "technical inspection and certification agency" means any agency or person engaged in providing service in relation to technical inspec¬tion and certification
  110. "telegraph"37 has the meaning assigned to it in clause (1) of section 3 of the Indian Telegraph Act, 1885 (13 of 1885);
  111. "telegraph authority" has the meaning assigned to it in clause (6) of section 3 of the Indian Telegraph Act, 1885 (13 of 1885) and includes a person who has been granted a licence under the first proviso to sub-section (1) of section 4 of that Act;
  112. "telex" means a typed communication by using teleprinters through telex exchanges
  113.  "tour" means a journey from one place to another irrespective of the distance between such places;
  114. "tourist vehicle" has the meaning assigned to it in clause (43) of sec¬tion 2 of the Motor Vehicles Act, 1988 (59 of 1988);
  115. "tour operator" means any person engaged in the business of planning, scheduling, organising or arranging tours (which may in¬clude arrangements for accommodation, sightseeing or other similar services) by any mode of transport, and, includes any person en¬gaged in the business of operating tours in a tourist vehicle covered by a permit granted under the Motor Vehicles Act, 1988 (59 of 1988) or the rules made thereunder
    1. "travel agent" means any person engaged in providing any service connected with booking of passage for travel, but does not include air travel agent and rail travel agent;
  116.  "underwriter" has the meaning assigned to it in clause (f) of rule 2 of the Securities and Exchange Board of India (Underwriters) Rules, 1993;
  117. "underwriting" has the meaning assigned to it in clause (g) of rule 2 of the Securities and Exchange Board of India (Underwriters) Rules,1993;
  118. "vessel" has the meaning assigned to it in clause (z) of section 2 of the Major Port Trusts Act, 1963 (38 of 1963);
  119. "video production agency" means any professional video-grapher or any commercial concern engaged in the business of rendering ser¬vices relating to video-tape production;
  120. "video-tape production" means the process of any recording of any programme, event or function on a magnetic tape or on any other media or device and includes services relating thereto such as editing, cutting, colouring, dubbing, title printing, imparting special effects, processing, adding, modifying or deleting sound, transferring from one media or device to another, or undertaking any video post-production activity, in any manner;,
  121. words and expressions used but not defined in this Chapter and de¬fined in the Central Excise Act, 1944 (1 of 1944) or the rules made thereunder, shall apply, so far as may be, in relation to service tax as they apply in relation to a duty of excise.

    ‘‘Explanation.—For the purposes of this section, taxable service includes any taxable service provided or to be provided by any unincorporated association or body of persons to a member thereof, for cash, deferred payment or any other valuable consideration.”;
SECTION 65A. Classification of taxable services. -
  1. For the purposes of this Chapter, classification of taxable services shall be determined according to the terms of the sub-clauses of clause (105) of section 65;
  2. When for any reason, a taxable service is, prima facie, classifiable under two or more sub-clauses of clause (105) of section 65, classification shall be effected as follows :¬
    1. the sub-clause which provides the most specific description shall be preferred to sub-clauses providing a more general de¬scription;
    2. composite services consisting of a combination of different ser¬vices which cannot be classified in the manner specified in clause (a), shall be classified as if they consisted of a service which gives them their essential character, in so far as this crite¬rion is applicable;
    3. When a service cannot be classified in the manner specified in clause (a) or clause (b), it shall be classified under the sub¬clause which occurs first among the sub-clauses which equally merit consideration.
    SECTION 66. Charge of service tax. - There shall be levied a tax (here¬inafter referred to as the service tax) at the rate of twelve per cent. of the value of the taxable services referred to in sub-clauses (a), (b), (c), (d), (e), (f), (g), (h), (i), (j), (k), (l), (m), (n), (o), (p), (q), (r), (s), (t), (u), (v), (w), (x), (y), (z), (za), (zb), (zc), (zd), (ze), (zf), (zg), (zh), (zi), (zj), (zk), (zl), (zm), (zn), (zo), (zq), (zr), (zs), (zt), (zu), (zv), (zw), (zx), (zy), (zz), (zza), (zzb), (zzc), (zzd), (zze), (zzf), (zzg), (zzh), (zzi), (zzk), (zzl), (zzm), (zzn), (zzo), (zzp), (zzq), (zzr), (zzs), (zzt), (zzu), (zzv), (zzw), (zzx) (zzy),(zzz),(zzza),(zzzb),(zzzc),(zzzd),(zzze),(zzzf),(zzzg) (zzzh), (zzzi), (zzzj), (zzzk), (zzzl), (zzzm), (zzzn), (zzzo), (zzzp), (zzzq), (zzzr), (zzzs), (zzzt), (zzzu), (zzzv) and (zzzw)
    of clause (105) of section 65 and collected in such manner as may be pre¬scribed. TOP
Charge of service tax on services received from outside India.

66A.

  1.  Where any service specified in clause (105) of section 65 is,—
    1. provided or to be provided by a person who has established a business or has a fixed establishment from which the service is provided or to be provided or has his permanent address or usual place of residence, in a country other than India, and
    2. received by a person (hereinafter referred to as the recipient) who has his place of business, fixed establishment, permanent address or usual place of residence, in India, such service shall, for the purposes of this section, be taxable service, and such taxable service shall be treated as if the recipient had himself provided the service in India, and accordingly all the provisions of this Chapter shall apply:
      Provided that where the recipient of the service is an individual and such service received by him is otherwise than for the purpose of use in any business or commerce, the provisions of this
      sub-section shall not apply:
      Provided further that where the provider of the service has his business establishment both in that country and elsewhere, the country, where the establishment of the provider of service directly concerned with the provision of service is located, shall be treated as the country from which the service is provided or to be provided.
  2. Where a person is carrying on a business through a permanent establishment in India and through another permanent establishment in a country other than India, such permanent establishments shall be treated as separate persons for the purposes of this section.
    Explanation 1.— A person carrying on a business through a branch or agency in any country shall be treated as having a business establishment in that country.
    Explanation 2.—Usual place of residence, in relation to a body corporate, means the place where it is incorporated or otherwise legally constituted.’; TOP
Valuation of taxable services for charging service tax.
Section 67.
  1.  Subject to the provisions of this Chapter, where service tax chargeable on any taxable service with reference to its value, then such value shall,—
    1.  in a case where the provision of service is for a consideration in money, be the gross amount charged by the service provider for such service provided or to be provided by him;
    2. in a case where the provision of service is for a consideration not wholly or partly consisting of money, be such amount in money, with the addition of service tax charged, is equivalent to the consideration;
    3. in a case where the provision of service is for a consideration which is not ascertainable, be the amount as may be determined in the prescribed manner.
  2. Where the gross amount charged by a service provider, for the service provided or to be provided is inclusive of service tax payable, the value of such taxable service shall be such amount as, with the addition of tax payable, is equal to the gross amount charged
  3. The gross amount charged for the taxable service shall include any amount received towards the taxable service before, during or after provision of such service
  4. Subject to the provisions of sub-sections (1), (2) and (3), the value shall be determined in such manner as may be prescribed.
    Explanation.—For the purposes of this section,—
    1. “consideration” includes any amount that is payable for the taxable services provided or to be provided;
    2. “money” includes any currency, cheque, promissory note, letter of credit, draft, pay order, travellers cheque, money order, postal remittance and other similar instruments but does not include currency that is held for its numismatic value;
    3. “gross amount charged” includes payment by cheque, credit card, deduction from account and any form of payment by issue of credit notes or debit notes and book adjustment.’.

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