TMI BlogInterpretations (w.e.f. 1-7-2012)X X X X Extracts X X X X X X X X Extracts X X X X ..... y a cultivator or producer which does not alter its essential characteristics but makes it marketable for primary market; (6) Agricultural Produce Marketing Committee or Board means any committee or board constituted under a State law for the time being in force for the purpose of regulating the marketing of agricultural produce; (7) aircraft has the meaning assigned to it in clause (1) of section 2 of the Aircraft Act, 1934; (8) airport has the meaning assigned to it in clause (b) of section 2 of the Airports Authority of India Act, 1994; 8 [***] (10) Appellate Tribunal means the Customs, Excise and Service Tax Appellate Tribunal constituted under section 129 of the Customs Act, 1962; (11) 16 [*** ] (12) assessee means a person liable to pay tax and includes his agent; (13) associated enterprise shall have the meaning assigned to it in section 92A of the Income-tax Act, 1961; (43 of 1961.) (14) authorised dealer of foreign exchange shall have the meaning assigned to authorized person in clause (c) of section 2 of the Foreign Exchange Ma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... before sale or under the contract of sale; (26) goods transport agency means any person who provides service in relation to transport of goods by road and issues consignment note, by whatever name called; 11 [(26A) Government means the Departments of the Central Government, a State Government and its Departments and a Union territory and its Departments, but shall not include any entity, whether created by a statute or otherwise, the accounts of which are not required to be kept in accordance with article 150 of the Constitution or the rules made thereunder;] (27) India means,-- (a) the territory of the Union as referred to in clauses (2) and (3) of article 1 of the Constitution; (b) its territorial waters, continental shelf, exclusive economic zone or any other maritime zone as defined in the Territorial Waters, Continental Shelf, Exclusive Economic Zone and other Maritime Zones Act, 1976; (z80 of 1976.) (c) the seabed and the subsoil underlying the territorial waters; (d) the air space above its territory and territorial waters; and (e) th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ulation) Act, 1998 (17 of 1998);] (32) metered cab means any contract carriage on which an automatic device, of the type and make approved under the relevant rules by the State Transport Authority, is fitted which indicates reading of the fare chargeable at any moment and that is charged accordingly under the conditions of its permit issued under the Motor Vehicles Act, 1988 (59 of 1988) and the rules made thereunder 6 [but does not include radio taxi]; (33) money means legal tender, cheque, promissory note, bill of exchange, letter of credit, draft, pay order, traveller cheque, money order, postal or electronic remittance or any similar instrument but shall not include any currency that is held for its numismatic value; (34) negative list means the services which are listed in section 66D; (35) non-taxable territory means the territory which is outside the taxable territory; (36) notification means notification published in the Official Gazette and the expressions notify and notified shall be construed accordingly; (37) person includes,-- (i) an individual, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ticle 366 of the Constitution; or (iii) a transaction in money or actionable claim; (b) a provision of service by an employee to the employer in the course of or in relation to his employment; (c) fees taken in any Court or tribunal established under any law for the time being in force. Explanation 1.- For the removal of doubts, it is hereby declared that nothing contained in this clause shall apply to,-- (A) the functions performed by the Members of Parliament, Members of State Legislative, Members of Panchayats, Members of Municipalities and Members of other local authorities who receive any consideration in performing the functions of that office as such member; or (B) the duties performed by any person who holds any post in pursuance of the provisions of the Constitution in that capacity; or (C) the duties performed by any person as a Chairperson or a Member or a Director in a body established by the Central Government or State Governments or local authority and who is not deemed as an employee before the commencement of this section. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... taxable service means any service on which service tax is leviable under section 66B; (52) taxable territory means the territory to which the provisions of this Chapter apply; (53) vessel has the meaning assigned to it in clause (z) of section 2 of the Major Port Trusts Act, 1963; (38 of 1963.) (54) works contract means a contract wherein transfer of property in goods involved in the execution of such contract is leviable to tax as sale of goods and such contract is for the purpose of carrying out construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation, alteration of any moveable or immovable property or for carrying out any other similar activity or a part thereof in relation to such property; (55) words and expressions used but not defined in this Chapter and defined in the Central Excise Act, 1944 (1 of 1944) or the rules made thereunder, shall apply, so far as may be, in relation to service tax as they apply in relation to a duty of excise.] **************** Notes:- 1 . Inserted vide Finance Act, 2012, w.e.f. 1.7.2012 2. Inserted vide Fina ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... course of operations themselves but may obtain as services by outsourcing from others for any reason whatsoever and shall include advertisement and promotion, construction or works contract, renting of immovable property, security, testing and analysis; 16. Omitted vide THE FINANCE ACT, 2016 w.e.f. May 14, 2016, before it was read as, (11) approved vocational education course means,-- (i) a course run by an industrial training institute or an industrial training centre affiliated to the National Council for Vocational Training 2 [or State Council for Vocational Training] offering courses in designated trades notified under the Apprentices Act, 1961; or (ii) a Modular Employable Skill Course, approved by the National Council of Vocational Training, run by a person registered with the Directorate General of Employment and Training, Union Ministry of Labour and Employment; 3 [***] 4 [ (iii) ***] 17. Substituted vide THE FINANCE ACT, 2016 w.e.f. May 14, 2016, before it was read as, (a) by a lottery distributor or selling agent in relation to promotion, marketing, organising, selling of lottery or ..... X X X X Extracts X X X X X X X X Extracts X X X X
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