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Definitions (Upto 30-6-2012)

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..... rity of India Act, 1994 (55 of 1994); (3d) airports authority means the Airports Authority of 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 .....

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..... nd (iv) the lessee is entitled to own, or has the option to own, the asset at the end of the lease period after making the lease payment;] A 9 [(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 discounti .....

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..... ia 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 programme or A12 [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; 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 prov .....

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..... in business of the producer or provider of such product or service, as the case may be;] A30 [(19b) business entity includes an association of persons, body of individuals, company or firm but does not include an individual;] A20 [(20) cab means - (i) a motorcab, or (ii) a maxicab, or (iii) any motor vehicle constructed or adapted to carry more than twelve passengers, excluding the driver, for hire or reward : Provided that the maxicab referred to in sub-clause (ii) or motor vehicle referred to in sub-clause (iii) which is rented for use by an 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 i .....

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..... ated with press or media; ] B3 [(25b) B20 [ commercial or industrial construction ] means - (a) construction of a new building or a civil structure or a part thereof; or (b) construction of pipeline or conduit; or (c) 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 (d) repair, alteration, renovation or restoration of, or similar services in relation to, building or civil structure, pipeline 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 .....

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..... bank), issuing such card to a card holder; (ii) 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 personalisation 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; (iii) 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; (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 .....

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..... (39) electronic form has the meaning assigned to it in clause (r) of sub-section (1) of section 2 of the Information Technology Act, 2000 (21 of 2000); B15 [(39a) erection, commissioning or installation means any service provided by a commissioning and installation agency, in relation to, - (i) erection, commissioning or installation of plant, B16 [machinery, equipment or structures, whether pre-fabricated or otherwise]; or (ii) installation of - (a) electrical and electronic devices, including wirings or fittings therefor; or (b) plumbing, drain laying or other installations for transport of fluids; or (c) heating, ventilation or air-conditioning including related pipe work, duct work and sheet metal work; or (d) thermal insulation, sound insulation, fire proofing or water proofing; or (e) lift and escalator, fire escape staircases or travelators; or (f) such other similar services;] (40) event management means any service provided in relation to planning, promotion, organising or presentation of any a .....

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..... e 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 (excluding 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); C13 [( 53a ) information technology software means any representation of instructions, data, sound or image, including source code and object code, recorded in a machine readable form, and capable of being manipulated or providing interactivity to a user, by means of a computer or an automatic 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 servic .....

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..... her manner, services related to planning, design or beautification of spaces, whether man-made or otherwise and includes a landscape designer; C10 [(59a) issue means an offer of sale or purchase of securities to, or from, the public or the holder of securities;] C11 [(60)* **] (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; D1 [(63a) mailing list compilation and mailing means any service in relation to - (i) compiling and providing list of name, address and any other information from any source; or (ii) 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;] D2 [(64) management, maintenance or repair means any servi .....

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..... s; (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 section 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 providing data or information, retrievable or otherwise, D 18 [to any person], in electronic form through a computer network; [(75a) opinion poll means any service designed to secure information on public opinion regarding social, economic, political or other issues; (75b) 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 sect .....

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..... use (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) E 25 [ port service means any service rendered within a port or other port, in any manner;] (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 engaged 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 certificate of practice granted under the provisions of the Company Secretaries Act, 198 .....

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..... of 1952); (89b) registered association has the meaning assigned to it in clause (jj) of section 2 of the Forward Contracts (Regulation) Act, 1952 (74 of 1952);] E5 [(89c) 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); E6 [(90a) renting of immovable property includes renting, letting, leasing, licensing or other similar arrangements of immovable property for use in the course or 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 .....

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..... t, 1956 (42 of 1956); (94) security agency means any E 8 [person] engaged in the business of rendering services relating to the security of any property, whether movable or immovable, or of any person, in any manner and includes the services of investigation, detection or verification, of any fact or activity, whether of a personal nature or otherwise, including the services of providing security personnel; (95) service tax means tax leviable under the provisions of this Chapter; E9 [(95a) 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; E10 [(96a) ship management service includes, - (i) the supervision of the maintenance, survey and repair of ship; (ii) engagement or providing of crews; (iii) receiving the hire or freight charges on behalf of the owner; (iv) arrangements for loading and unloading; (v) providing for victualling or storing of ship; (vi .....

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..... h including the rendering of administrative work related thereto; or (ii) to book, advertise or canvass for cargo for or on behalf of a shipping line; or (iii) to provide container feeder services for or on behalf of a shipping line; E15 [(101) stock-broker means a person, who has either made an application for registration or is registered as a stock-broker E 24 [***] 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 services 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; E16 [(103) *** ] E17 [(104) *** ] E18 [(104a) survey and exploration of mineral means geological, geophysical 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;] E19 [(104b) survey and map-making means geological, geophysical or any other prospecting, surface, sub-surface or aerial surveying or .....

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..... to a shipping line, by a steamer agent in relation to a ship's husbandry or dispatch or any administrative work related thereto as well as the booking, advertising or canvassing of cargo, including container feeder services; (j) F 37 [to any person], by a clearing and forwarding agent in relation to clearing and forwarding operations, in any manner; F6 [(k) F37 [to any person], by a manpower recruitment or supply agency in relation to the recruitment or supply of manpower, temporarily or otherwise, in any manner;] F 7 [Explanation. - For the removal of doubts, it is hereby declared that for the purposes of this sub-clause, recruitment or supply of manpower includes services in relation to pre-recruitment screening, verification of the credentials and antecedents of the candidate and authenticity of documents submitted by the candidate;] (l) F38 [to any person], by an air travel agent in relation to the booking of passage for travel by air; (m) to F40 [any person], by a mandap keeper in relation to the use of mandap in any manner including the facilities F8 [provided or to be provided to F40 [such person], in re .....

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..... oth in electronic form through computer network, in any manner; (zi) F37 [to any person], by a video production agency in relation to video-tape production, in any manner; (zj) F37 [to any person], by a sound recording studio or agency in relation to any kind of sound recording; (zk) to a client, by a broadcasting agency or organisation in relation to broadcasting in any manner and, in the case of a broadcasting 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 appointed 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 F 13 [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 .....

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..... insurance intermediary or insurance agent, in relation to insurance auxiliary services concerning life insurance business; (zz) F 38 [to any person], by a rail travel agent in relation to booking of passage for travel by rail; (zza) to any person, by a storage or warehouse keeper in relation to storage and warehousing of goods; (zzb) to a client, by F23 [any person] in relation to business auxiliary service; (zzc) to any person, by a commercial training or coaching centre in relation to commercial training or coaching; F48 [Explanation.-For the removal of doubts, it is hereby declared that the expression commercial training or coaching centre occurring in this sub-clause and in clauses (26), (27) and (90a) shall include any centre or institute, by whatever name called, where training or coaching is imparted for consideration, whether or not such centre or institute is registered as a trust or a society or similar other organisation under any law for the time being in force and carrying on its activity with or without profit motive and the expression commercial training or coaching shall be construed accordingly;] (zzd) F 38 [to any person], .....

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..... h certificate under any law for the time being in force) shall be deemed to be service provided by the builder to the buyer;] (zzr) to any person, by the holder of intellectual property right, in relation to intellectual property service; (zzs) to any person, by an opinion poll agency, in relation to opinion poll; (zzt) F 37 [to any person], by an outdoor caterer; (zzu) to any person, by a programme producer, in relation to a programme; (zzv) F38 [to any person], by any person, in relation to survey and exploration of mineral; (zzw) F 37 [to any person], by a pandal or shamiana contractor in relation to a pandal or shamiana in any manner and also includes the services, if any, F 31 [provided or to be provided] as a caterer; (zzx) F38 [to any person], by a travel agent, in relation to the booking of passage for travel; (zzy) to any person, by a member of a recognised association or a registered association, in relation to a forward contract;] F32 [(zzz) to any person, by any other person, in relation to transport of goods other than water, through pipeline or other conduit; (zzza) to any person, by any other person, in relation to site .....

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..... - For the purposes of this sub-clause, sale of space or time for advertisement includes, - (i) 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; (ii) selling of time slots on radio or television by a person, other than a broadcasting agency or organisation; and (iii) aerial advertising. F 34 [Explanation 2. - For the purposes of this sub-clause, ''print media'' means, - (i) ''newspaper'' as defined in sub-section (1) of section 1 of the Press and Registration of Books Act, 1867 (25 of 1867); (ii) ''book'' as defined in sub-section (1) of section 1 of the Press and Registration of Books Act, 1867 (25 of 1867), but does not include business directories, yellow pages and trade catalogues which are primarily meant for commercial purposes;] (zzzn) F52 [to any person, by any other person rec .....

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..... cludes - (i) building and part of a building, and the land appurtenant thereto; (ii) land incidental to the use of such building or part of a building; (iii) the common or shared areas and facilities relating thereto; and (iv) in case of a building located in a complex or an industrial estate, all common areas and facilities relating thereto, within such complex or estate, F56 [(v) vacant land, given on lease or license for construction of building or temporary structure at a later stage t to be used for furtherance of business or commerce;] but does not include - (a) vacant land solely used for agriculture, aquaculture, farming, forestry, animal husbandry, mining purposes; (b) vacant land, whether or not having facilities clearly incidental to the use of such vacant land; (c) land used for educational, sports, circus, entertainment and parking purposes; and (d) building used solely for residential purposes and buildings used for the purposes of accommodation, includin .....

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..... ause (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 referred to in sub-clause (q); and (ii) a fashion designer in relation to fashion designing referred to in sub-clause (zv);] F43 [( zzzze ) to any person, by any other person in relation to information technology software F57 [***] including,- ( i ) development of information technology software, ( ii ) study, analysis, design and programming of information technology software, ( iii ) adaptation, upgradation, enhancement, implementation and other similar services related to information technology software, ( iv ) providing advice, consultancy and assistance on matters related to information technology software, including conducting feasibility studies on implementation of a system, specifications for a database design, guidance and assistance during the startup phase of a new system, specifications to secure a database, advice on proprietary inform .....

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..... rd 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 or functions of body affected due to congenital defects, developmental abnormalities, degenerative diseases, injury or trauma; (zzzzl) to any person, by any other person, in relation to transport of - (i) coastal goods; (ii) goods through national waterway; or (iii) goods through inland water. Explanation.- For the purposes of this sub-clause,- (a) coastal goods has the meaning assigned to it in clause (7) of section 2 of the Customs Act, 1962 (52 of 1962); (b) national waterway has the meaning assigned to it in clause (h) of section 2 of the Inland Waterways Authority of India Act, 1985 (82 of 1985);. (c) inland water has the meaning assigned to it in clause (b) of sec .....

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..... ver 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; ; (zzzzu) to a buyer, by a builder of a residential complex, or a commercial complex, or any other person authorised by such builder, for providing preferential location or development of such complex but does not include services covered under sub-clauses (zzg), (zzq), (zzzh) and in relation to parking place. Explanation.-For the purposes of this sub-clause, ''preferential location'' means any location having extra advantage which attracts extra payment over and above the basic sale price;] F66 [(zzzzv) to any person, by a restau .....

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..... 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, data and video, inbound and outbound telephone service to and from national and international destinations; (iii) cellular mobile telephone services including provision of access to and use of switched or non-switched networks for the transmission of voice, data and video, inbound and outbound roaming service to and from national and international destinations; (iv) carrier services including provision of wired or wireless facilities to originate, terminate or transit calls, charging for interconnection, settlement or .....

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..... de 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 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 pr .....

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..... uipment 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 Clause (12) Substituted for or any other person by the Finance Act, 2007, w.e.f. 1-6-2007. Earlier the quoted words were substituted for or commercial concern by the Finance Act, 2006, w.e.f. 1-5-2006. A8. In Clause (12) , explanation Inserted by the Finance Act, 2007, w.e.f. 1-6-2007. A9. In Clause (12) Omitted by the Finance Act, 2006, w.e.f. 1-5-2006. Prior to its omission, it read as un .....

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..... ead 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. 1-5-2006. A19. Clause (19a) Inserted by the Finance (No. 2) Act, 2004, w.e.f. 10-9-2004. A20. Clause (2) Substituted by the Finance Act, 2007, w.e.f. 1-6-2007. Prior to its substitution, clause ( 20 ) read as under : '( 20 ) cab means a motorcab or maxicab;' A21. Clause (7b) inserted by Finance Act, 2008 w.e.f. 16-5-2008 A22. In clause (12) in sub-clause(a) for item (iv) Subst .....

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..... 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, clause ( 30a ), as inserted by the Finance (No. 2) Act, 2004, w.e.f. 10-9-2004, read as under : '( 30a ) construction service means,- ( a ) construction of new building or civil structure or a part thereof; or ( b ) repair, alteration or restoration of, or similar services in relation to, building or civil structure, which is- .....

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..... 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, religious or political nature; or (iv) any person or body of persons associated with press or media;] B22. Omitted vide Finance Act, 2011, w.e.f.1.5.2011 before it was read as, but does not include preschool coaching and training centre or any institute .....

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..... ( 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, 2008, w.e.f. 16-5-2008. Prior to substation as Inserted by the Finance .....

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..... ce 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. 16-6-20 .....

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..... ead as [ 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] 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. .....

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..... r cars by the Finance Act, 2005, w.e.f. 16-6-2005. F18. Sub-clause (zp) - Omitted by the Finance (No. 2) Act, 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 .....

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..... t , occurring at the beginning, the words to any person substituted by Finance Act, 2008, w.e.f. 16-5-2008 F38. in sub-clauses (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 s .....

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..... 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, - (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 ( .....

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..... Act, 2011, w.e.f. 1.5.2011. F64. Substituted vide Finance Act, 2011, w.e.f 1.5.2011, before it was read as, (zzzzm) to a business entity, by any other business entity, in relation to advice, consultancy or assistance in any branch 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 cl .....

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