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Rule 2 - Definitions - Service Tax Rules, 1994

Extract

..... ice provider, is received by the aggregator directly from either recipient of the service or his representative.] 1[(b) assessment" includes self-assessment of service tax by the assessee, reassessment, provisional assessment, best judgement assessment and any order of assessment in which the tax assessed is nil; determination of the interest on the tax assessed or reassessed;] 18[(bb) “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); (bc) “body corporate” has the meaning assigned to it in clause (7) of section 2 of the Companies Act, 1956 (1 of 1956); 23[(bca) “brand name or trade name” means, a brand name or a trade name, whether registered or not, that is to say, a name or a mark, such as an invented word or writing, or a symbol, monogram, logo, label, signature, which is used for the purpose of indicating, or so as to indicate a connection, in the course of trade, between a service and some person using the name or mark with or without any indication of the identity of that person;] (bd) “financial institution” has the meaning assigned to it in cl .....

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Rule 2 - Definitions - Service Tax Rules, 1994

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..... technology and includes electronic services such as,- (i) advertising on the internet; (ii) providing cloud services; (iii) provision of e-books, movie, music, software and other intangibles via telecommunication networks or internet; (iv) providing data or information, retrievable or otherwise, to any person, in electronic form through a computer network; (v) online supplies of digital content (movies, television shows, music, etc.); (vi) digital data storage; and (vii) online gaming;] 17[(cd) “partnership firm” includes a limited liability partnership;] 3[(d) “person liable for paying service tax”, - (i) in respect of the taxable services notified under sub-section (2) of section 68 of the Act, means,- (A) in relation to service provided or agreed to be provided by an insurance agent to any person carrying on the insurance business, the recipient of the service. 20[(AA) in relation to service provided or agreed to be provided by a recovery agent to a banking company or a financial institution or a non-banking financial company, the recipient of the service;] 24[(AAA) in relation to service provided or agreed to be provided by a person involving an aggregat .....

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Rule 2 - Definitions - Service Tax Rules, 1994

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..... a firm of advocates, and the senior advocate is providing such services, the recipient of such services, which is the business entity who is litigant, applicant, or petitioner, as the case may be ] (E) in relation to 25[***] services provided or agreed to be provided by Government or local authority except,- (a) renting of immovable property, and (b) services specified sub-clauses (i), (ii) and (iii) of clause (a) of section 66D of the Finance Act,1994, to any business entity located in the taxable territory, the recipient of such service; 21[(EE) in relation to service provided or agreed to be provided by a director of a company or a body corporate to the said company or the body corporate, the recipient of such service;] 28[(EEA) ***] (EEB) in relation to service provided or agreed to be provided by a selling or marketing agent of lottery tickets to a lottery distributor or selling agent, the recipient of the service;] 38[ (EEC) in relation to services provided or agreed to be provided by a person located in non-taxable territory to a person located in non-taxable territory by way of transportation of goods by a vessel from a place outside India up to the customs station of clea .....

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Rule 2 - Definitions - Service Tax Rules, 1994

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..... a broker, an agent or any other person, by whatever name called, who arranges or facilitates provision of such service but does not provides the main service on his account shall be deemed to be receiving such services from the service provider in non-taxable territory and providing such services to the non-assesse online recipient except when such intermediary satisfies all the following conditions, namely :- (a) the invoice or customer’s bill or receipt issued or made available by such intermediary taking part in the supply clearly identifies the service in question, its supplier in non-taxable territory and the service tax registration number of the supplier in taxable territory; (b) the intermediary involved in the supply does not authorise the charge to the customer or take part in its charge i.e. intermediary neither collects or processes payment in any manner nor is responsible for the payment between the non-assesse online recipient and the supplier of such services; (c) the intermediary involved in the supply does not authorise delivery; (d) the general terms and conditions of the supply are not set by the intermediary involved in the supply but by the service provi .....

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Rule 2 - Definitions - Service Tax Rules, 1994

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..... receiving such services shall be deemed to be a non-assesse online recipient, if such person does not have service tax registration under these rules.] 18[(dd) “place of provision” shall be the place as determined by Place of Provision of Services Rules 2012; 4[(e) "quarter" means the period between 1st January to 31st March or 1st April to 30th June or 1st July to 30th September or 1st October to 31st December of a financial year.] 18[(f) “renting of immovable property” means any service provided or agreed to be provided by renting of immovable property or any other service in relation to such renting. (g) “supply of manpower” means supply of manpower, temporarily or otherwise, to another person to work under his superintendence or control.] (2) All words and expressions used but not defined in these rules but defined in the Central Excises Act, 1944 (1 of 1944) 8[and the rules made thereunder shall have the meanings assigned to them in that Act and rules.] **************************** Note : 1. Has been substituted vide Notification No. 5/2001 dated 9/7/2001, before it was read as, "assessment" means assessment of service t .....

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Rule 2 - Definitions - Service Tax Rules, 1994

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..... courier agency, every courier agency which raises the bill for services rendered to a customer by such agency. [C](vi) in relation to services provided by a custom house agent, every custom house agent which raises the bill for services rendered to a client by such agent; [C](vii) in relation to services provided by a steamer agent, every steamer agent which raises the bill for services rendered to a shipping line by such agent. [D](viii) in relation to services provided by an air travel agent, every air travel agent who books the passage for travel by air for a customer; [D](ix) in relation to services provided by a mandap keeper, every mandap keeper who raises the bill for services rendered to a client by such mandap keeper. [E](x) in relation to services provided by a consulting engineer, every consulting Engineer who raises a bill for services rendered to a client by such engineer; [E](xi) in relation to services provided by a manpower recruitment agency, every manpower recruitment agency which raises a bill for services rendered to a client by such agency. [F](xii) in relation to services provided by a clearing and forwarding agent, every person who engages a clearing and for .....

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Rule 2 - Definitions - Service Tax Rules, 1994

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..... ion with the sale or purchase of securities listed on a recognised stock exchange, every stock-broker." Earlier For the words "in relation to a telephone connection", the words "in relation to a telephone connection or pager" has been substituted; vide Notification No. 7/96 ST dated 31/10/1996 [B] Has been inserted vide Notification No. 7/96 ST dated 31/10/1996 [C] Has been inserted vide Notification No. 18/97 dated 6/6/1997 [D] Has been inserted vide Notification No. 20/97 dated 26/6/1997 [E] Has been inserted vide Notification No. 24/97 dated 2/7/1997 [F] Has been inserted vide Notification No.27/97 dated 11/7/1997 [G] Has been inserted vide Notification No. 29/97 dated 25/7/1997 [H] Has been inserted vide Notification No. 38/97 dated 22/8/1997 [I] Has been inserted vide Notification No. 42/97 dated 5/11/1997 4. Has been inserted vide Notification No. 54/98 dated 7/10/1998 Further Substituted vide [(d) "person liable for paying the service tax" means, -] 6[(i) telecommunication service (a) the Director General of Posts and Telegraphs, referred to in clause (6) of section 3 of the Indian Telegraph Act, 1885 (13 of 1885); or (b) the Chairman-cum-M .....

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Rule 2 - Definitions - Service Tax Rules, 1994

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..... ovided by a clearing and forwarding agent, every person who engages a clearing and forwarding agent and by whom remuneration or commission (by whatever name called) is paid for such services to the said agent;" 6. For the words "a telephone connection or pager or a communication through telegraph or telex or a facsimile communication or a leased circuit", the words "telecommunication service" has been substituted vide Notification No. 28/2007 dated 22/5/2007, before the words "a telephone connection or pager or a communication through telegraph or telex or a facsimile communication or a leased circuit" has been substituted by the words "a telephone connection or pager vide Notification No. 5/2001 dated 9/7/2001 7. Has been substituted vide Notification No. 17/2006 dated 25/4/2006, before it was read as, ["(ii) in relation to general insurance business (a) the Chairman of the General Insurance Corporation of India, Mumbai; or (b) the Chairman-cum-Managing Director of the National Insurance Company Limited, Calcutta; or (c) the Chairman-cum-Managing Director of the New India Assurance Company Limited, Mumbai; or (d) the Chairman-cum-Managi .....

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Rule 2 - Definitions - Service Tax Rules, 1994

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..... nserted vide Notification No. 35/2004 dated 3/12/2004 13. Has been inserted vide Notification No. 7/2005 dated 1/3/2005 14. For the words "established by or under", the words "formed or registered under" has been substituted vide Notification No. 23/2005 dated 7/6/2005 15. Has been substituted vide Notification No. 1/2007 dated 1/3/2007, before it was read as, ["(vii) in relation to sponsorship service provided to any body corporate or firm, the body corporate or firm, as the case may be, who receives such sponsorship service;"] inserted vide Notification No. 17/2006 dated 25/4/2006 16. Has been inserted vide Notification No. 28/2006 dated 30/9/2006, Sr. no. (cc) to (cccc) shall be renumbered as sub-clauses (ca), (cb) and (cc) vide notification no. 3/2012 ST dated 17-3-2012, w.e.f. 1.4.2012 17. Inserted vide notification no. 3/2012 ST dated 17-3-2012, w.e.f. 1.4.2012 18. Inserted vide Notification No. 36/2012- Service Tax, Dated 20/06/2012 19. Inserted vide Notification No. 46/2012 - Service Tax, Dated 07/08/2012 20. Inserted vide Notification No. 9/2014- Service Tax, dated 11th July, 2014 w.e.f. 11th July, 2014 21. Substituted vide Notification No. 9/ .....

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Rule 2 - Definitions - Service Tax Rules, 1994

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