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Section 65 - Definitions (Upto 30-6-2012) - Chapter V of Finance Act, 1994

Extract

..... India constituted 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 (52 of 1962); (6) "architect" means any person whose name is, for the time being, entered in the register of architects maintained under section 23 of the Architects Act, 1972 (20 of 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; A4[(7a) "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;] A21[(7b) "associa .....

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Section 65 - Definitions (Upto 30-6-2012) - Chapter V of Finance Act, 1994

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..... ment;] A9[(ii) ***] (iii) merchant banking services; A22(iv)securities and foreign exchange (forex) broking, and purchase or sale of foreign currency, including money changing; (v) asset management including portfolio management, all forms of fund management, pension fund management, [custodial, depository and trust services]A10; (vi) 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; (vii) provision and transfer of information and data processing; and A11[(viii) banker to an issue services; and (ix) 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;] A23[(b) foreign exchange broking and purchase or sale of foreign currency, including money changing provided by a foreign exchange broker or an authorised dealer in foreign exchange or an authorised money .....

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Section 65 - Definitions (Upto 30-6-2012) - Chapter V of Finance Act, 1994

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..... 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; A13[(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; A14[(19) "business auxiliary service" means any service in relation to, - (i) promotion or marketing or sale of goods produced or provided by or belonging to the client; or (ii) promotion or marketing of service provided by the client; or A25[***] (iii) any customer care service provided on behalf of the client; or (iv) procurement of goods or services, which are inputs for the client; or A15[Explanation.- For the removal of doubts, it is hereby declared that for the purposes of this sub-clause, "inpu .....

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Section 65 - Definitions (Upto 30-6-2012) - Chapter V of Finance Act, 1994

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..... educational body imparting skill or knowledge or lessons on any subject or field, other than a commercial training or coaching centre, shall not be included within the meaning of cab;] (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" has the meaning assigned to it in clause (b) of section 2 of the Cable Television Networks (Regulation) Act, 1995 (7 of 1995); B18[(23) "cargo handling service" means loading, unloading, packing or unpacking of cargo and includes,- (a) cargo handling services provided for freight in special containers or for noncontainerised freight, services provided by a container freight terminal or any other freight terminal, for all modes of transport, and cargo handling service incidental to freight; and (b) service of packing together with transportation of cargo or goods, with or without one or more of other services like loading, unloading, unpacking, but does not include, handling of export cargo or passenger baggage or mere transportation of goods;] (24) "caterer" means any person who supplies, eit .....

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Section 65 - Definitions (Upto 30-6-2012) - Chapter V of Finance Act, 1994

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..... or conduit, which is - (i) used, or to be used, primarily for; or (ii) occupied, or to be occupied, primarily with; or (iii) 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 centre; (27) "commercial training or coaching centre" 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 a certificate and includes coaching or tutorial classes B22[***]; B4[(28) xxx ] (29) "commissioning and installation agency" means any agency providing service B5[in relation to erection, 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); B6[(30a) "construction of complex" means .....

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Section 65 - Definitions (Upto 30-6-2012) - Chapter V of Finance Act, 1994

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..... accepts such card; (iv) in relation to joint promotional cards or affinity cards or co-branded cards; (v) in relation to promotion and marketing of goods and services through such card; (vi) 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 B10[person] 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 financial obligation, instrument or 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 intere .....

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Section 65 - Definitions (Upto 30-6-2012) - Chapter V of Finance Act, 1994

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..... s; or (f) such other similar services;] (40) "event management" means any service provided in relation to planning, promotion, organising or presentation of any arts, entertainment, business, sports, B17[marriage] 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 conceptualising, 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" has the meaning assigned to it in clause (c) of section .....

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Section 65 - Definitions (Upto 30-6-2012) - Chapter V of Finance Act, 1994

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..... tomatic data processing machine or any other device or equipment;] (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 actuary, an intermediary or insurance intermediary or an insurance agent in relation to general insurance business or life insurance business and includes risk assessment, claim settlement, survey and loss assessment; C4[(55a) "intellectual property right" means any right to intangible property, namely, trade marks, designs, patents or any other similar intangible property, under any law for the time being in force, but does not include copyright; (55b) "intellectual property service" means, - transferring,  (a) C5[temporarily]; or (b) 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 Regulatory and Development Authority Act, 1999 (41 of 1999); C6[(56a) "international journey", in relation to a passenger, mea .....

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Section 65 - Definitions (Upto 30-6-2012) - Chapter V of Finance Act, 1994

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..... ods 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;] D2[(64) "management, maintenance or repair" means any service provided by - (i) any person under a contract or an agreement; or (ii) a manufacturer or any person authorised by him, in relation to, - (a) management of properties, whether immovable or not; (b) maintenance or repair of properties, whether immovable or not; or (c) maintenance or repair including reconditioning or restoration, or servicing of any goods, excluding a motor vehicle;] D3[Explanation.- For the removal of doubts, it is hereby declared that for the purposes of this clause,- (a) "goods" includes computer software; (b) "properties" includes information technology software;] D4[(65) "management or business consultant" means any person who is engaged in providing any service, either directly or indirectly, in connection with the management of any organisation or business in any manner and includes any person who renders any advice, consultancy or technical assistance, in relation to financial management, human resources man .....

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Section 65 - Definitions (Upto 30-6-2012) - Chapter V of Finance Act, 1994

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..... ny person engaged in providing any service in relation to opinion poll;] (76) "other port" has the meaning assigned to "port" in clause (4) of section 3 of the Indian Ports Act, 1908 (15 of 1908), but does not include the port defined in clause (81); D10[(76a) "outdoor caterer" means a caterer engaged in providing services in connection with catering at a place other than his own D11[but including a place provided by way of tenancy or otherwise by the person receiving such services;] D12[(76b) "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 (1 of 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; D13[(77a) "pandal or shamiana" means a place specially prepared or arranged for organising an official, social or business funct .....

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Section 65 - Definitions (Upto 30-6-2012) - Chapter V of Finance Act, 1994

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..... s a person who is a member of the Institute of Company Secretaries of India and is holding a certificate of practice granted under the provisions of the Company Secretaries 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; E1[(86a) "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 received by the general public either directly or indirectly through the medium of relay stations; (86b) "programme producer" means E2[any person who] produces a programme on behalf of another person;] E3[(86c) "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;] E21[(86d) "processing and clearing house" mea .....

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Section 65 - Definitions (Upto 30-6-2012) - Chapter V of Finance Act, 1994

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..... furtherance of business or commerce but does not include - (i) renting of immovable property by a religious body or to a religious body; or (ii) renting of immovable property to an educational body, imparting skill or knowledge or lessons on any subject or field, other than a commercial training or coaching centre. Explanation 1. - For the purposes of this clause, "for use in the course or furtherance of business or commerce" includes use of immovable property as factories, office buildings, warehouses, theatres, exhibition halls and multiple-use buildings;] E22[Explanation 2.- For the removal of doubts, it is hereby declared that for the purposes of this clause "renting of immovable property" includes allowing or permitting the use of space in an immovable property, irrespective of the transfer of possession or control of the said immovable property;] (91) "rent-a-cab scheme operator" means any person engaged in the business of renting of cabs; E7[(91a) "residential complex" means any complex comprising of - (i) a building or buildings, having more than twelve residential units; (ii) a common area; and (iii) any one or more of facilities or .....

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Section 65 - Definitions (Upto 30-6-2012) - Chapter V of Finance Act, 1994

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..... (v) providing for victualling or storing of ship; (vi) negotiating contracts for bunker fuel and lubricating oil; (vii) payment, on behalf of the owner, of expenses incurred in providing services or in relation to the management of ship; (viii) the entry of ship in a protection or indemnity association; (ix) dealing with insurance, salvage and other claims; and (x) arranging of insurance in relation to ship;] (97) "shipping line" means any person who owns or charters a ship and includes an enterprise which operates or manages the business of shipping; E11[(97a) "site formation and clearance, excavation and earthmoving and demolition" includes, - (i) drilling, boring and core extraction services for construction, geophysical, geological or similar purposes; or (ii) soil stabilization; or (iii) horizontal drilling for the passage of cables or drain pipes; or (iv) land reclamation work; or (v) contaminated top soil stripping work; or (vi) 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 .....

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Section 65 - Definitions (Upto 30-6-2012) - Chapter V of Finance Act, 1994

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..... ort 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, E26[operational or administrative assistance in any manner], 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 F1[service provided or to be provided], - (a) F2[to any person], by a stock-broker in connection with the sale or purchase of securities listed on a recognised stock exchange; F3[(b) *** ] F3[(c) *** ] (d) to a F4[policy holder or any person], by an F4[insurer, including re-in .....

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Section 65 - Definitions (Upto 30-6-2012) - Chapter V of Finance Act, 1994

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..... ect in his professional capacity, in any manner; (q) F37[to any person], by an interior decorator in relation to planning, design or beautification of spaces, whether man-made or otherwise, in any manner; F9[(r) F37[to any person], by a management or business consultant in connection with the management of any organisation or business, in any manner;] (s) F37[to any person], by a practising chartered accountant in his professional capacity, in any manner; (t) F37[to any person], by a practising cost accountant in his professional capacity, in any manner; (u) F37[to any person], by a practising company secretary in his professional capacity, in any manner; (v) F37[to any person], by a real estate agent in relation to real estate; (w) F37[to any person], by a security agency in relation to the security of any property or person, by providing security personnel or otherwise and includes the provision of services of investigation, detection or verification of any fact or activity; (x) F37[to any person], by a credit rating agency in relation to credit rating of any financial obligation, instrument or security; (y) F37[to any person], by a market research agency in relation to market re .....

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Section 65 - Definitions (Upto 30-6-2012) - Chapter V of Finance Act, 1994

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..... mediary or insurance intermediary or insurance agent, in relation to insurance auxiliary services concerning general insurance business; F15[(zm) F38[to any person], by a banking company or a financial institution including a non-banking financial company, or any other body corporate F16[or commercial concern], in relation to banking and other financial services;] (zn) F47[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 rendered wholly within the port;] F61[(zo) to any person, by any other person, in relation to any service for repair, reconditioning, restoration or decoration or any other similar services, of any motor vehicle other than three wheeler scooter auto-rickshaw and motor vehicle meant for goods carriage;] F18[(zp) ***] (zq) F38[to any person], by a beauty parlour in relation to beauty treatment; (zr) to any person, by a cargo handling agency in relation to cargo handling services; (zs) F19[to any person, by a cable operator, including a multisystem operator] in relation to cable services; (zt) F38[to any person], by a dry cleaner in rel .....

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Section 65 - Definitions (Upto 30-6-2012) - Chapter V of Finance Act, 1994

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..... rised money changer, other than a banking company or a financial institution including a non-banking financial company or any other body corporate or commercial concern referred to in sub-clause (zm);] (zzl) F49[to any person, by any other person, in relation to port services in other port, in any manner: Provided that the provisions of section 65A shall not apply to any service when the same is rendered wholly within other port;] F28[(zzm) F49a[to any person, by airports authority or by any other person, in any airport or a civil enclave: Provided that the provisions of section 65A shall not apply to any service when the same is rendered wholly within the airport or civil enclave;] (zzn) to any person, by an aircraft operator, in relation to transport of goods by aircraft; (zzo) to an exhibitor, by the organiser of a business exhibition, in relation to business exhibition; (zzp) F38[to any person], by a goods transport agency, in relation to transport of goods by road in a goods carriage; (zzq) to any person, by F29[any other person], in relation to commercial or industrial construction F30[service]; F50[Explanation.-For the purposes of this sub-clause, the construction of a new b .....

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Section 65 - Definitions (Upto 30-6-2012) - Chapter V of Finance Act, 1994

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..... clause, construction of a complex 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 a person authorised by the builder before the 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;] F33[(zzzi) to any person, by a registrar to an issue, in relation to sale or purchase of securities; (zzzj) to any person, by a share transfer agent, in relation to securities; (zzzk) to any person, by any other person, in relation to automated teller machine operations, maintenance or management service, in any manner; (zzzl)  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; (zzzm) to .....

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Section 65 - Definitions (Upto 30-6-2012) - Chapter V of Finance Act, 1994

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..... relations of such person, in any manner; (zzzt) to any person, under a contract or an agreement, by any other person, in relation to ship management service; (zzzu) to any person, by any other person, in relation to F42[internet telecommunication service]; (zzzv) 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; (zzzw) to any person, by any other person, in relation to credit card, debit card, charge card or other payment card service, in any manner;] F35[(zzzx) to any person, by the telegraph authority in relation to telecommunication service; (zzzy) to any person, by any other person in relation to mining of mineral, oil or gas; (zzzz) F55["to any person, by 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 .....

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Section 65 - Definitions (Upto 30-6-2012) - Chapter V of Finance Act, 1994

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..... scape staircases or elevators; or (b) construction of a new building or a civil structure or a part thereof, or of a pipeline or conduit, primarily for the purposes of commerce or industry; or (c) construction of a new residential complex or a part thereof; or (d) completion and finishing services, repair, alteration, renovation or restoration of, or similar services, in relation to (b) and (c); or (e) turnkey projects including engineering, procurement and construction or commissioning (EPC) projects (zzzzb)  to any person, by any other person in relation to development and supply of content for use in telecommunication services, advertising agency services and on-line information and database access or retrieval services; (zzzzc) to any person, by any other person, except a banking company or a financial institution including a non-banking financial company or any other body corporate or commercial concern referred to in sub-clause (zm), in relation to asset management including portfolio management and all forms of fund management; (zzzzd) to any person, by any other person in relation to design services, but does not include service provided by - (i) an interior decorator .....

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Section 65 - Definitions (Upto 30-6-2012) - Chapter V of Finance Act, 1994

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..... ying, selling or dealing in securities and includes services provided in relation to trading, processing, clearing and settlement of transactions in securities; (zzzzh) to any person, by a recognised association or a registered association in relation to assisting, regulating or controlling the business of the sale or purchase of any goods or forward contracts and includes services provided in relation to trading, processing, clearing and settlement of transactions in goods or forward contracts; (zzzzi) to any person, by a processing and clearinghouse in relation to processing, clearing and settlement of transactions in securities, goods or forward contracts including any other matter incidental to, or connected with, such securities, goods and forward contracts; (zzzzj) to any person, by any other person in relation to supply of tangible goods including machinery, equipment and appliances for use, without transferring right of possession and effective control of such machinery, equipment and appliances;] F46[(zzzzk) to any person, by any other person, in relation to cosmetic surgery or plastic surgery, but does not include any surgery undertaken to restore or reconstruct anatomy o .....

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Section 65 - Definitions (Upto 30-6-2012) - Chapter V of Finance Act, 1994

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..... romotional 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 or by permitting commercial use or exploitation of any event including an event relating to art, entertainment, business, sports or marriage organised by such other person; (zzzzs) to any person, by an electricity exchange, by whatever name called, approved by the Central Electricity Regulatory Commission constituted under section 76 of the Electricity Act, 2003[36 of 2003.], in relation to trading, processing, clearing or settlement of spot contracts, term ahead contracts, seasonal contracts, derivatives or any other electricity related contract; (zzzzt) to any person, by any other person, for- (a) transferring temporarily; or (b) permitting the use or enjoyment of, any copyright defined in the Copyright Act, 1957[14 of 1957.], except the rights covered under subclause (a) of clause (1) of section 13 of the said Act;& .....

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Section 65 - Definitions (Upto 30-6-2012) - Chapter V of Finance Act, 1994

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..... ding functionality or utility or quality or safety or any other characteristic or parameters, 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 inspection and certification; G2[(109a) "telecommunication service" means service of any description provided by means of any transmission, emission or reception of signs, signals, writing, images and sounds or intelligence or information of any nature, by wire, radio, optical, visual or other electro-magnetic means or systems, including the related transfer or assignment of the right to use capacity for such transmission, emission or reception by a person who has been granted a licence under the first proviso to sub-section (1) of section 4 of the Indian Telegraph Act, 1885 (13 of 1885) and includes - (i) voice mail, data services, audio tex services, video tex services, radio paging; (ii) fixed telephone services including provision of access to and use of the public switched telephone network for the transmission and switching of voice, d .....

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Section 65 - Definitions (Upto 30-6-2012) - Chapter V of Finance Act, 1994

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..... 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 section 2 of the Motor Vehicles Act, 1988 (59 of 1988); G3[(115) "tour operator" means any person engaged in the business of planning, scheduling, organising or arranging tours (which may include arrangements for accommodation, sightseeing or other similar services) by any mode of transport, and includes any person engaged in the business of operating tours in a tourist vehicle or a contract carriage by whatever name called, covered by a permit, other than a stage carriage permit, granted under the Motor Vehicles Act, 1988 or the rules made thereunder. Explanation.- For the purposes of this clause, the expression "tour" does not include a journey organised or arranged for use by an educational body, other than a commercial training or coaching centre, imparting skill or knowledge or lessons on any subject or field;] G4[(115a) "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 .....

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Section 65 - Definitions (Upto 30-6-2012) - Chapter V of Finance Act, 1994

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..... y the Finance Act, 2005, w.e.f. 16-6-2005. A6. Clause (12) Substituted by the Finance (No. 2) Act, 2004, w.e.f. 10-9-2004. Prior to its substitution, clause (12) read as under: '(12) "banking and other financial service" means- (a) the following services provided by a banking company or a financial institution including a non-banking financial company or any other body corporate, namely:- (i) financial leasing services including equipment leasing and hire-purchase by a body corporate; (ii) credit card services; (iii) merchant banking services; (iv) securities and foreign exchange (forex) broking; (v) asset management including portfolio management, all forms of fund management, pension fund management, custodial, depository and trust services, but does not include cash management; (vi) 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 (vii) provision and transfer of information and data processing; (b) foreign exchange broking provided by a foreign exchange broker other than those covered under sub-clause (a);' A7. In Cla .....

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Section 65 - Definitions (Upto 30-6-2012) - Chapter V of Finance Act, 1994

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..... developing or maintaining of computer software, or computerized data processing or system networking, or any other service primarily in relation to operation of computer systems;' A15. Explanation to the clause (29) Inserted by the Finance Act, 2005, w.e.f. 16-6-2005. A16. In clause (19) sub-clause (v) Substituted by the Finance Act, 2005, w.e.f. 16-6-2005. Prior to its substitution, sub-clause (v) read as under : "(v) production of goods on behalf of the client; or" A17. In claue (19), Explanation Substituted by the Finance Act, 2005, w.e.f. 16-6-2005. Prior to its substitution, it read as under : 'Explanation.-For the removal of doubts, it is hereby declared that for the purposes of this clause, "information technology service" means any service in relation to designing, developing or maintaining of computer software, or computerised data processing or system networking, or any other service primarily in relation to operation of computer systems;' A18. In clause (19) in the Explanation in clause (b) - Substituted for ", developing or maintaining of computer software, or computerised data processing" by the Finance Act, 2006, w.e.f. 1-5-2 .....

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Section 65 - Definitions (Upto 30-6-2012) - Chapter V of Finance Act, 1994

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..... nance Act 2010 w.e.f 01.07.2010 A31. Omitted vde Finance Act, 2011, w.e.f.1.5.2011, before it was read as, “(9) "authorised service station" means any service station, or centre, authorised by any motor vehicle manufacturer, to carry out any A5[service, repair, reconditioning or restoration] of any motor car, light motor vehicle or two wheeled motor vehicle manufactured by such manufacturer;” B1. Clause (24a) Inserted by the Finance (No. 2) Act, 2004, w.e.f. 10-9-2004. B2. Clause (24b) Inserted by the Finance Act, 2005, w.e.f. 16-6-2005. B3. Clause (25a) and (25b) Inserted by the Finance Act, 2005, w.e.f. 16-6-2005 [(25a) is not 25(aa) see note 2]. B4. Clause (28) Omitted by the Finance (No. 2) Act, 2004, w.e.f. 10-9-2004. Prior to its omission, clause (28) read as under: '(28) "commissioning or installation" means any service provided by a commissioning and installation agency in relation to commissioning or installation of plant, machinery or equipment;' B5. Clause (29) the words Inserted by the Finance (No. 2) Act, 2004, w.e.f. 10-9-2004. B6. Clause (30a) Substituted by the Finance Act, 2005, w.e.f. 16-6-2005. Prior to its substitution, cl .....

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Section 65 - Definitions (Upto 30-6-2012) - Chapter V of Finance Act, 1994

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..... ervices provided by a container freight terminal or any other freight terminal, for all modes of transport and cargo handling service incidental to freight, but does not include handling of export cargo or passenger baggage or mere transportation of goods;" B19. In the clause (31) the words "to a client" substituted by substituted by Finance Act, 2008, w.e.f. 16-5-2008. B20. Substituted Vide Finance Act, 2010 w.e.f. 01.07.2010, before it was read as, "commercial or industrial construction service" B21. Substituted vide Finance Act, 2011 w.e.f.1.5.2011, before it was read as, “[3(25a) "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- (i) any body established or constituted by or under any law for the time being in force; or (ii) any person or body of persons engaged in the activities of trade unions, promotion of agriculture, horticulture or animal husbandry; or (iii) 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, religiou .....

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Section 65 - Definitions (Upto 30-6-2012) - Chapter V of Finance Act, 1994

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..... thod of operation, managerial expertise, marketing technique or training and standards of quality control except passing on the ownership of all know-how to franchisee; (iii) the franchisee is required to pay to the franchisor, directly or indirectly, a fee; and (iv) the franchisee is under an obligation not to engage in selling or providing similar goods or services or process, identified with any other person;' C13. Clause (53a) inserted by the Finance Act, 2008, w.e.f. 16-5-2008 D1. Clause (63a) Inserted by the Finance Act, 2005, w.e.f. 16-6-2005. D2. Clause (64) Substituted by the Finance Act, 2006, w.e.f. 1-5-2006. Prior to its substitution, clause (64), as substituted by the Finance Act, 2005, w.e.f. 16-6-2005, read as under : '(64) "maintenance or repair" means any service provided by- (i) any person under a contract or an agreement; or (ii) a manufacturer or any person authorised by him, in relation to,- (a) maintenance or repair including reconditioning or restoration, or servicing of any goods or equipment, excluding motor vehicle; or (b) maintenance or management of immovable property;' D3. In clause (64) Explanation, substituted by Finance Act, 200 .....

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Section 65 - Definitions (Upto 30-6-2012) - Chapter V of Finance Act, 1994

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..... uot;a commercial concern" by the Finance Act, 2006, w.e.f. 1-5-2006. D17. In clause (68) the words "to a client" substituted by Finance Act, 2008, w.e.f. 16-5-2008. D18. In clause (75) the words "to a customer" substituted by Finance Act, 2008, w.e.f. 16-5-2008. E1. Clause (86a) and (86b) Inserted by the Finance (No. 2) Act, 2004, w.e.f. 10-9-2004. E2. In clause (86b) - Substituted for "a commercial concern which" by the Finance Act, 2006, w.e.f. 1-5-2006. E3. Clause (86c) Inserted by the Finance Act, 2006, w.e.f. 1-5-2006. E4. Clause (89a) and (89b) Inserted by the Finance (No. 2) Act, 2004, w.e.f. 10-9-2004. E5. Clause (89c) Inserted by the Finance Act, 2006, w.e.f. 1-5-2006. E6. Clause (90a) Inserted by the Finance Act, 2007, w.e.f. 1-6-2007. E7. Clause (91a) Inserted by the Finance Act, 2005, w.e.f. 16-6-2005. E8. In clause (94) Substituted for "commercial concern" by the Finance Act, 2006, w.e.f. 1-5-2006. E9. Clause (95a) Inserted by the Finance Act, 2006, w.e.f. 1-5-2006. E10. Clause (96a) Inserted by the Finance Act, 2006, w.e.f. 1-5-2006. E11. Clause (97a) Inserted by the Finance Act, 2005, w.e.f. 16-6-2005. E12. Clause (98) - S .....

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Section 65 - Definitions (Upto 30-6-2012) - Chapter V of Finance Act, 1994

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..... e 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] E26. Substituted vide Finance Act, 2011, w.e.f 1.5.2011, before it was read as, “operational assistance for marketing” F1. In clause (105) Substituted for "service provided" by the Finance Act, 2005, w.e.f. 16-6-2005. F2. In sub-clause (2) Substituted for "an investor" by the Finance (No. 2) Act, 2004, w.e.f. 10-9-2004. F3. Sub-clauses (b) and (c) Omitted by the Finance Act, 2007, w.e.f. 1-6-2007. Prior to their omission, sub-clauses (b) and (c) read as under : "(b) to a subscriber, by the telegraph authority in relation to a telephone connection; (c) to a subscriber, by the telegraph authority in relation to a pager;" F4. Substituted by the Finance Act, 2006, w.e.f. 1-5-2006. F5. In sub-clause (g) - Substituted for "but not in the discipline of computer hardware engineering or computer software engineering" by the Finance Act, 2007, w.e.f. 1-6-2007. F6. In sub clause (k) - Substituted by the Finance Act, 2005, w.e.f. 16-6-2005. Prior to its substitution, it read as under : "(k) to a client, .....

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Section 65 - Definitions (Upto 30-6-2012) - Chapter V of Finance Act, 1994

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..... t, 2004, w.e.f. 10-9-2004. Prior to its omission, sub-clause (zp) read as under: "(zp) to a customer, by a body corporate other than the body corporate referred to in sub-clause (zm), in relation to banking and other financial services;" F19. In sub-clause (zs) Substituted for "to a customer, by a cable operator" by the Finance (No. 2) Act, 2004, w.e.f. 10-9-2004. F20. In sub-clause (zx) Substituted by the Finance Act, 2006, w.e.f. 1-5-2006. F21. In sub-clause (zx) Substituted for "life insurance business" by the Finance (No. 2) Act, 2004, w.e.f. 10-9-2004. F22. In sub-clause (zy) Substituted by the Finance Act, 2006, w.e.f. 1-5-2006. F23. In sub-clause (zzb) Substituted for "a commercial concern" by the Finance Act, 2006, w.e.f. 1-5-2006. F24. In sub-clause (zzd) Substituted by the Finance (No. 2) Act, 2004, w.e.f. 10-9-2004. F25. In sub-clause (zzg) Substituted by the Finance Act, 2006, w.e.f. 1-5-2006. F26. Sub-clause (zzj) Omitted by the Finance Act, 2005, w.e.f. 16-6-2005. Prior to omission, sub-clause (zzj) read as under : "(zzj) to a customer, by an authorised service station, in relation to any service or repair of any light moto .....

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Section 65 - Definitions (Upto 30-6-2012) - Chapter V of Finance Act, 1994

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..... uses (f), (l), (zb), (zh), (zm), (zo), (zq), (zt), (zz), (zzd), (zzg), (zzp), (zzv) and (zzx), for the words "to a customer", occurring at the beginning, the words "to any person" substituted by Finance Act, 2008, w.e.f. 16-5-2008 F39. Clause (g) substituted by Finance Act, 2008, w.e.f. 16-5-2008, prior to substitution clause (g) was read as: - "(g) to a client, by a consulting engineer in relation to advice, consultancy or technical assistance in any manner in one or more disciplines of engineering 5[including the discipline of computer hardware engineering but excluding the discipline of computer software engineering;" F40. In sub-clause (m), for the words "a client" and "the client", wherever they occur, the words "any person" and "such person" to be substituted by Finance Act, 2008, w.e.f. - F41. Clause (zzk) substituted by Finance Act, 2008, w.e.f. 16-5-2008, prior to substitution clause (zzk) was read as: - "(zzk) to a customer, by a foreign exchange broker other than those brokers in relation to banking and other financial services referred to in F27[sub-clause (zm)]" F42. In sub-clause (zzzu), f .....

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Section 65 - Definitions (Upto 30-6-2012) - Chapter V of Finance Act, 1994

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..... ternational 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, - (i) where there is more than one class of travel, the class attracting the lowest standard fare; or (ii) where there is only one class of travel, that class. Explanation 2. - For the purposes of this sub-clause, in an aircraft meant for non-scheduled air transport of passengers, no class of travel shall be treated as economy class; " F54. In sub-claue (zzzr) Explanation has been inserted vide Finance Act, 2010 w.e.f. 01.07.2010 F55. sub claue (zzzz) shall be deemed to have been substituted with effect from the 1st day of June, 2007, vide Finance Act, 2010 w.e.f. 01.07.2010 before this date it was read as, "to any person, by any other person in relation to renting of immovable property for use in the course or furtherance of business or commerce." F56. In sub clause (zzzz) in Explanation clause (v) has been inserted vide Finance Act, 2010 w.e.f. 01.07.2010 F57. in sub-clause (zzzze), the words "for use in the course, or furtherance, of business or commerce," has .....

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Section 65 - Definitions (Upto 30-6-2012) - Chapter V of Finance Act, 1994

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..... nch of law, in any manner: Provided that any service provided by way of appearance before any court, tribunal or authority shall not amount to taxable service.” F65. Substituted vide Finance Act, 2011, w.e.f 1.5.2011, before it was read as, “(zzzzo) by any hospital, nursing home or multi-specialty clinic,- (i) to an employee of any business entity, in relation to health check-up or preventive care, where the payment for such check-up or preventive care is made by such business entity directly to such hospital, nursing home or multi-specialty clinic; or (ii) to a person covered by health insurance scheme, for any health check-up or treatment, where the payment for such health check-up or treatment is made by the insurance company directly to such hospital, nursing home or multi-specialty clinic;” F66. (zzzzv) and (zzzzw) Inserted vide Finance Act, 2011, w.e.f 1.5.2011 G1. Explanation to clause (106) Inserted by the Finance Act, 2006, w.e.f. 1-5-2006. G2. Clause (109a) Inserted by the Finance Act, 2007, w.e.f. 1-6-2007. G3. Clause (115) substituted by Finance Act, 2008, w.e.f. "tour 16-5-2008, prior to its substitution clause (115) was read as, "(115) .....

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Section 65 - Definitions (Upto 30-6-2012) - Chapter V of Finance Act, 1994

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