TMI BlogAmendment of Act 32 of 1994X X X X Extracts X X X X X X X X Extracts X X X X ..... , the words "commercial or industrial construction" shall be substituted; (4) for clause (77c), the following clause shall be substituted namely:- '(77c) "passenger" means any person boarding an aircraft in India for performing domestic journey or international journey. (5) for clause (82), the following clause shall be substituted, namely: '(82) "port service" means any service rendered within a port or other port, in any manner;'; (6) in clause (105), (a) for sub-clause (zn), the following sub-clause shall be substituted, namely: "(zn) to any person, by any other person, in relation to port services in a port, in any manner: Provided that the provisions of section 65A shall not apply to any service when the same is rend ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l be inserted, namely: "Explanation.For the purposes of this sub-clause, the construction of a new building which is intended for sale, wholly or partly, by a builder or any person authorised by the builder before, during or after construction (except in cases for which no sum is received from or on behalf of the prospective buyer by the builder or the person authorised by the builder before grant of completion certificate by the authority competent to issue such certificate under any law for the time being in force) shall be deemed to be service provided by the builder to the buyer;"; (e) in sub-clause (zzzh), the following Explanation shall be inserted, namely: "Explanation.For the purposes of this sub-clause, construction of a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... any other person, by renting of immovable property or any other service in relation to such renting, for use in the course of or, for furtherance of, business or commerce."; (ii) in Explanation 1, after item (iv), the following item shall be inserted, namely: "(v) vacant land, given on lease or license for construction of building or temporary structure at a later stage to be used for furtherance of business or commerce;"; (i) in sub-clause (zzzze), the words "for use in the course, or furtherance, of business or commerce," shall be omitted; (j) in sub-clause (zzzzf), in the Explanation, for clauses (ii) and (iii), the following clause shall be substituted, namely: "(ii) the gross amount charged by the insurer from the policy h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... elation to storing, keeping or maintaining of medical records of employees of a business entity; (zzzzq) to any person, by any other person, through a business entity or otherwise, under a contract for promotion or marketing of a brand of goods, service, event or endorsement of name, including a trade name, logo or house mark of a business entity by appearing in advertisement and promotional event or carrying out any promotional activity for such goods, service or event. Explanation.For the purposes of this sub-clause, "brand" includes symbol, monogram, label, signature or invented words which indicate connection with the said goods, service, event or business entity; (zzzzr) to any person, by any other person, by granting the right ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and letters "and (zzzzm)", the brackets, letters and word ",(zzzzm), (zzzzn), (zzzzo), (zzzzp), (zzzzq), (zzzzr), (zzzzs), (zzzzt) and (zzzzu)" shall be substituted; (C) in section 73, in sub-section (3), the Explanation shall be numbered as Explanation 1 thereof and after Explanation 1 as so numbered, the following Explanation shall be inserted, namely: "Explanation 2.For the removal of doubts, it is hereby declared that no penalty under any of the provisions of this Act or the rules made thereunder shall be imposed in respect of payment of service-tax under this sub-section and interest thereon."; (D) in section 95, after sub-section (1F), the following sub-section shall be inserted, namely: "(1G) If any difficulty arises in r ..... X X X X Extracts X X X X X X X X Extracts X X X X
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