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TMI BlogDefinitionsX X X X Extracts X X X X X X X X Extracts X X X X ..... than one service provider, and which involves no stopover between any of the legs of the journey for which one or more separate tickets or invoices are issued; (e) "financial institution" has the meaning assigned to it in clause (c) of section 45-I of the Reserve Bank of India Act,1934 (2 of 1934); 2[ (f) "intermediary" means a broker, an agent or any other person, by whatever name called, who arranges or facilitates a provision of a service (hereinafter called the 'main' service) or a supply of goods, between two or more persons, but does not include a person who provides the main service or supplies the goods on his account;] (g) "leg of journey" means a part of the journey that begins where passengers embark or disemba ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hment, whether business or fixed, the establishment most directly concerned with the use of the service; and (iv) in the absence of such places, the usual place of residence of the recipient of service. Explanation:-. For the purposes of clauses (h) and (i), "usual place of residence" in case of a body corporate means the place where it is incorporated or otherwise legally constituted. Explanation 2:-. For the purpose of clause (i), in the case of telecommunication service, the usual place of residence shall be the billing address. (j) "means of transport" means any conveyance designed to transport goods or persons from one place to another; (k) "non-banking financial company" means- (i) a financial institution which is a compan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ase access or retrieval ] services. (r) words and expressions used in these rules and not defined, but defined in the Act, shall have the meanings respectively assigned to them in the Act. ---------------------------------------- Notes:- 1. Inserted vide Notification No. 28/2012 - Service Tax, Dated 20/06/2012 2. Substituted vide Notification No. 14/2014 - Service Tax dated 11th July, 2014, w.e.f. 1st day of October, 2014 before it was read as, " (f) "intermediary" means a broker, an agent or any other person, by whatever name called, who arranges or facilitates a provision of a service (hereinafter called the 'main' service) between two or more persons, but does not include a person who provides the main service on his account. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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