TMI BlogAmendment of Act 32 of 1994X X X X Extracts X X X X X X X X Extracts X X X X ..... form of communication like sign, signal, writing, picture, image and sounds of all kinds by transmission of electromagnetic waves through space or through cables, direct to home signals or by any other means to cable operator, including multi system operator or any other person on behalf of the said agency" shall be substituted; (iv) for clause (17), the following clause shall be substituted, namely: '(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;'; (v) in clause (19), (i) in sub-clause (iv), the following Explanation shall be inserted at the end, namely: 'Explanation:- For the removal of doubts, it is hereby declared that for the purposes of this sub-clause, "inputs" means all goods or services intended for use by the client,'; (ii) for sub-clause (v), the following sub-clause shall be substituted, namely: "(v) production or processing of goods for, or on behalf of, the client; (iii) for the Explanation, the following Explanation shall be substituted, namely: 'Explanation:- For the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mpletion 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;'; (viii) for clause (30a), the following clause shall be substituted, namely: '(30a) "construction of complex" means - (a) construction of a new residential complex or a part thereof; or (b) completion and finishing services in relation to residential complex such as glazing, plastering, painting, floor and wall tiling, wall covering and wall papering, wood and met ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the following clause shall be substituted, namely: '(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;'; (xv) for clause (68), the following clause shall be substituted, namely: '(65) "manpower recruitment or supply agency" means any commercial concern engaged in providing any service, directly or indirectly, in any manner for recruitment or supply of manpower, temporarily or otherwise, to a client;'; (xvi) in clause (76a), after the words "other than his own", the words "but including a place provided by way of tenancy or otherwise by the person receiving such services" shall be inserted; (xvii) after clause (76a), the following clause shall be inserted, namely: '(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 t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ap-making" means geological, geophysical or any other prospecting, surface, sub-surface or aerial surveying or map-making of any kind, but does not include survey and exploration of mineral;'; (xxii) in clause (105), (a) for the words "service provided", the words "service provided or to be provided" shall be substituted; (b) for sub-clause (k), the following sub-clause shall be substituted, namely: "(k) to a client, by a manpower recruitment or supply agency in relation to the recruitment or supply of manpower, temporarily or otherwise, in any manner;"; (c) in sub-clause (m), for the words "provided to the client in relation to such use and also the services, if any, rendered as a caterer", the words "provided or to be provided to the client in relation to such use and also the services, if any, provided or to be provided as a caterer" shall be substituted; (d) in sub-clause (zk), for the words "collecting the broadcasting charges on behalf of the said agency", the words" 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 electromagnetic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ceived by a person who has his place of business, fixed establishment, permanent address or, as the case may be, usual place of residence, in India such service shall be deemed to be taxable service for the purposes of this clause;"; (xxiii) for clause (120), the following clause shall be substituted, namely: '(120) "video-tape production" means the process of any recording of any programme, event or function on a magnetic tape or on any other media or device and includes services relating thereto such as editing, cutting, colouring, dubbing, title printing, imparting special effects, processing, adding, modifying or deleting sound, transferring from one media or device to another, or undertaking any video post-production activity, in any manner;'; (b) in section 66, with effect from such date as the Central Government may, by notification in the Official Gazette, appoint, (i) for the brackets and letters "(zzj), (zzk)", the brackets and letters "(zzk)" shall be substituted; (ii) for the word, brackets and letters "and (zzy)", the brackets, letters and word ", (zzy), (zzz), (zzza), (zzzb), (zzzc), (zzzd), (zzze), (zzzf), (zzzg) and (zzzh)" shall be substituted; (c) in s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of 1963), may, by notification in the Official Gazette, specify"; (k) in section 84, (a) in sub-section (1), for the words "which has been taken by the Assistant Commissioner of Central Excise or, as the case may be, Deputy Commissioner of Central Excise", the words "in which an adjudicating authority subordinate to him has passed any decision or order" shall be substituted; (b) in sub-section (3), for the words "the Assistant Commissioner of Central Excise or, as the case may be, Deputy Commissioner of Central Excise", the words "such adjudicating authority" shall be substituted; (l) in section 85, (a) for sub-section (1), the following sub-section shall be substituted, namely: "(1) Any person aggrieved by any decision or order passed by an adjudicating authority subordinate to the Commissioner of Central Excise may appeal to the Commissioner of Central Excise (Appeals)."; (b)in sub-section (3), for the words "the Assistant Commissioner of Central Excise or, as the case may be, Deputy Commissioner of Central Excise", the words "such adjudicating authority" shall be substituted; (m) in section 86, (a) in sub-section (1), for the word and figures "section 84", the ..... 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