Rule 2 - Definitions - Service Tax Rules, 1994

2. Definitions.- (1) In these rules, unless the context otherwise requires, - (a) Act means the Finance Act, 1994 (32 of 1994) ; 22 [(aa) aggregator means a person, who owns and manages a web based software application, and by means of the application and a communication device, enables a potential customer to connect with persons providing service of a particular kind under the brand name or trade name of the aggregator;] 36 [ Provided that aggregator shall not include such person who enables a potential customer to connect with persons providing services by way of renting of hotels, inns, guest houses, clubs, campsites or other commercial places meant for residential or lodging purposes subject to following conditions, namely:- (a) the person providing services by way of renting of hotels, inns, guest houses, clubs, campsites or other commercial places meant for residential or lodging purposes has a service tax registration under provision of these rules; and (b) whole of the consideration for services provided by such service provider is received directly by such service provider and no amount, which forms part of the consideration of services of such service 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 clause (c) of section 45-I of the Reserve Bank of India Act, 1934 (2 of 1934) ] ; (c) Form means a Form appended to these rules; 18 [ (c1a) goods carriage has the meaning assigned to it in clause (14) of section 2 of the Motor Vehicles Act, 1988 (59 of 1988) ] ; 2 [(ca) half-year means the period between 1st April to 30th September or 1st October to 31st March of a financial year;] 11 [(cb) 'input service distributor' has the meaning assigned to it in clause (m) of rule (2) of the CENVAT Credit Rules, 2004;] 18 [ (cba) insurance agent has the meaning assigned to it in clause (10) of section 2 of the Insurance Act, 1938 (4 of 1938); ] 16 [(cc) large taxpayer shall have the meaning assigned to it in the Central Excise Rules, 2002.] 18 [ (cca) legal service means any service provided in relation to advice, consultancy or assistance in any branch of law, in any manner and includes representational services before any court, tribunal or authority; (ccb) life insurance business has the meaning assigned to it in clause (11) of section 2 of the Insurance Act, 1938 (4 of 1938); 31 [(ccba) non-assesse online recipient means Government, a local authority, a governmental authority or an individual receiving online information and database access or retrieval services in relation to any purpose other than commerce, industry or any other business or profession, located in taxable territory; Explanation.- For the purposes of this clause, governmental authority means an authority or a board or any other body : (i) set up by an Act of Parliament or a State legislature; or (ii) established by Government, with 90% or more participation by way of equity or control, to carry out any function entrusted to a municipality under article 243Wof the Constituion;] (ccc) 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); ] 32 [ (ccd) online information and database access or retrieval services means services whose delivery is mediated by information technology over the internet or an electronic network and the nature of which renders their supply essentially automated and involving minimal human intervention, and impossible to ensure in the absence of information 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 aggregator in any manner, the aggregator of the service: Provided that if the aggregator does not have a physical presence in the taxable territory, any person representing the aggregator for any purpose in the taxable territory shall be liable for paying service tax; Provided further that if the aggregator does not have a physical presence or does not have a representative for any purpose in the taxable territory, the aggregator shall appoint a person in the taxable territory for the purpose of paying service tax and such person shall be liable for paying service tax ] (B) in relation to service provided or agreed to be provided by a goods transport agency in respect of transportation of goods by road, where the person liable to pay freight is,- (I) any factory registered under or governed by the Factories Act, 1948 (63 of 1948); (II) any society registered under the Societies Registration Act, 1860 (21 of 1860) or under any other law for the time being in force in any part of India; (III) any co-operative society established by or under any law; (IV) any dealer of excisable goods, who is registered under the Central Excise Act, 1944 (1 of 1944) or the rules made thereunder; (V) any body corporate established, by or under any law; or (VI) any partnership firm whether registered or not under any law including association of persons; any person who pays or is liable to pay freight either himself or through his agent for the transportation of such goods by road in a goods carriage: Provided that when such person is located in a non-taxable territory, the provider of such service shall be liable to pay service tax. (C) in relation to service provided or agreed to be provided by way of sponsorship to anybody corporate or partnership firm located in the taxable territory, the recipient of such service; (D) in relation to service provided or agreed to be provided by,- (I) an arbitral tribunal, or 29 [ (II) an individual advocate or a firm of advocates by way of legal services other than representational services by senior advocates; ] 30 [ (DD) in relation to service provided or agreed to be provided by a senior advocate by way of representational services before any court, tribunal or authority, directly or indirectly, to any business entity located in the taxable territory, including where contract for provision of such service has been entered through another advocate or 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 clearance in India, the importer as defined under clause (26) of section 2 of the Customs Act, 1962 (52 of 1962) of such goods; ] (F) in relation to services provided or agreed to be provided by way of :- (a) renting of a motor vehicle designed to carry passengers, to any person who is not engaged in a similar business; or (b) supply of manpower for any purpose 19 [ or security services ] ; or (c) service portion in execution of a works contract- by any individual, Hindu Undivided Family or partnership firm, whether registered or not, including association of persons, located in the taxable territory to a business entity registered as a body corporate, located in the taxable territory, both the service provider and the service recipient to the extent notified under sub-section (2) of section 68 of the Act, for each respectively. 19 [(FA) security services means 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; ] (G) in relation to any taxable service 33 [other than online information and database access or retrieval services, ] provided or agreed to be provided by any person which is located in a non-taxable territory and received by any person located in the taxable territory, the recipient of such service; 34 [ (H) in relation to services provided or agreed to be provided by way of online information and database access or retrieval services, by any person located in a non-taxable territory and received by any person in the taxable territory other than non-assesse online recipient, recipient of such service; ] (ii) in a case other than sub-clause (i), means the provider of service:- ] 35 [ Provided that in case of online information and database access or retrieval services provided or agreed to be provided by any person located in a non-taxable territory and received by non-assesse online recipient, provider of service located in a non-taxable territory shall be the person liable for paying service tax: Provided further that in case of online information and database access or retrieval services provided or agreed to be provided by any person located in a non-taxable territory and received by non-assesse online recipient, an intermediary located in the non-taxable territory including an electronic platform, 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 provider: Provided also that in case of online information and database access or retrieval services provided or agreed to be provided by any person located in a non-taxable territory and received by non-assesse online recipient, any person located in taxable territory representing such service provider for any purpose in the taxable territory shall be the person liable for paying service tax: Provided also that in case of online information and database access or retrieval services provided or agreed to be provided by any person located in a non-taxable territory and received by non-assesse online recipient, if the service provider does not have a physical presence or does not have a representative for any purpose in the taxable territory, the service provider may appoint a person in the taxable territory for the purpose of paying service tax and such person shall be liable for paying service tax: Provided also that in case of online information and database access or retrieval services provided or agreed to be provided by any person located in a non-taxable territory and received by any person located in the taxable territory, person receiving such services shall be deemed to be located in the taxable territory if any two of the following non-contradictory conditions are satisfied, namely :- (a) the location of address presented by the service recipient via internet is in taxable territory; (b) the credit card or debit card or store value card or charge card or smart card or any other card by which the service recipient settles payment has been issued in the taxable territory; (c) the service recipient‟s billing address is in the taxable territory; (d) the internet protocol address of the device used by the service recipient is in the taxable territory; (e) the service recipient‟s bank in which the account used for payment is maintained is in the taxable territory; (f) the country code of the subscriber identity module (SIM) card used by the service recipient is of taxable territory; (g) the location of the service recipient‟s fixed land line through which the service is received by the person, is in taxable territory: Provided also that in case of online information and database access or retrieval services provided or agreed to be provided by any person located in a non-taxable territory and received by non-assesse online recipient, a person 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 tax by a Central Excise Officer and shall include reassessment provisional assessment, best judgment assessment, an order of assessment in which the tax assessed is nil; determination of the interest on the tax assessed or reassessed; , Earlier the words provisional assessment, best judgment assessment has been inserted vide Notification No. 8/96 ST dated 26/11/1996 2. Has been inserted vide Notification No. 54/98 dated 7/10/1998 , 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 3. Has been substituted vide Notification No. 54/98 dated 7/10/1998 , before it was read as, [A] (d) person liable for paying the service tax means, - (i) in relation to a telephone connection or pager (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-Managing Director, Mahanagar Telephone Nigam Limited, Delhi, a company registered under the Companies Act, 1956 (1 of 1956); or (c) any other person who has been granted a licence by the Central Government under the first proviso to sub-section (1) of section 4 of the Indian Telegraph Act, 1885 (13 of 1885); (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-Managing Director, of the Oriental Insurance Company Limited, Delhi; or (e) the Chairman-cum-Managing Director of the United India Insurance Company Limited, Chennai; or (f) any other person carrying on general insurance business and who has obtained a certificate of registration under section 3 of the Insurance Act, 1938 (4 of 1938); and (iii) in relation to service provided 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 [B] (iv) in relation to the services provided by an advertising agency, every advertising agency which raises the bill for services rendered to a client by such agency; [B] (v) in relation to the services provided by a 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 forwarding agent and by whom remuneration or commission (by whatever name called) is paid for such services to the said agent; [F] (xiii) in relation to services provided by a rent-a-cab scheme operator, every rent-a-cab scheme operator who raises a bill for services rendered to any person by such operator. [G] (xiv) in relation to services provided by an outdoor caterer, every outdoor caterer who raises the bill for outdoor services rendered to a client by such caterer. [G] (xv) in relation to service provided by a pandal or shamiana contractor, every pandal or shamiana contractor who raises a bill for services rendered to a client by such contractor. [H] (xvi) in relation to services provided by a tour operator, every tour operator who raises the bill for services rendered to any person by such operator. [I] (xvii) in relation to services provided by a goods transport operator, every person who pays or is liable to pay the freight either himself or through his agent for the transportation of goods by road in a goods carriage. [A] Has been substituted vide Notification No. 54/98 dated 7/10/1998 , before it was read as, person responsible for collecting the service tax means - 1 (i) in relation to a telephone connection or pager - (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-Managing Director, Mahanagar Telephone Nigam Ltd., Delhi, a company registered under the Companies Act, 1956 (1 of 1956); or (c) any other person who has been granted a licence by the Central Government under the first proviso to sub-section (1) of section 4 of the Indian Telegraph Act, 1885 (13 of 1885); (ii) In relation to general insurance business (a) the Chairman of the General Insurance Corporation of India, Bombay; or (b) the Chairman-cum-Managing Director of the National Insurance Company Ltd., Calcutta; or (c) the Chairman-cum-Managing Director of the New India Assurance Company Ltd., Bombay; or (d) the Chairman-cum-Managing Director of the Oriental Insurance Company Ltd., Delhi; or (e) the Chairman-cum-Managing Director of the United India Insurance Company Ltd., Madras; or (f) any other person carrying on general insurance business and who has obtained a certificate of registration under section 3 of the Insurance Act, 1938 (4 of 1938); and (iii) in connection 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-Managing Director, Mahanagar Telephone Nigam Limited, Delhi, a company registered under the Companies Act, 1956 (1 of 1956); or (c) any other person who has been granted a licence by the Central Government under the first proviso to sub-section (1) of section 4 of the Indian Telegraph Act, 1885 (13 of 1885);] 7 [(ii) in relation to general insurance business, the insurer or re-insurer, as the case may be, providing such service;] 5 [(iii) in relation to insurance auxiliary service by an insurance agent, any person carrying on the general insurance business 9 or the life insurance business, as the case may be in India] 10 [(iv) in relation to any taxable service provided or to be provided by any person from a country other than India and received by any person in India under section 66A of the Act, the recipient of such service;] 12 [(v) in relation to taxable service provided by a goods transport agency, where the consignor or consignee of goods is,- (a) any factory registered under or governed by the Factories Act, 1948 (63 of 1948) (b) any company 14 formed or registered under the Companies Act, 1956 (1 of 1956); (c) any corporation established by or under any law; (d) any society registered under the Societies Registration Act, 1860 (21 of 1860) or under any law corresponding to that Act in force in any part of India; (e) any co-operative society established by or under any law; (f) any dealer of excisable goods, who is registered under the Central Excise Act, 1944 (1 of 1944) or the rules made thereunder; or (g) any body corporate established, or a partnership firm registered, by or under any law, any person who pays or is liable to pay freight either himself or through his agent for the transportation of such goods by road in a goods carriage; ] 13 [(vi) in relation to business auxiliary service of distribution of mutual fund by a mutual fund distributor or an agent, as the case be, the mutual fund or asset management company, as the case may be, receiving such service;] 15 [(vii) in relation to sponsorship service provided to any body corporate or firm located in India, the body corporate or, as the case may be the firm who receives such sponsorship service;.] 5. Has been inserted vide Notification No. 11/2001 dated 13/11/2001 , before it has been Omitted vide Notification No. 7/99 dated 23/8/1999 , [before Omission it was read as, in relation to service provided 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-Managing Director, of the Oriental Insurance Company Limited, Delhi; or (e) the Chairman-cum-Managing Director of the United India Insurance Company Limited, Chennai; or (f) any other person carrying on general insurance business and who has obtained a certificate of registration under section 3 of the Insurance Act, 1938 (4 of 1938); and], before For the words in relation to general insurance business and insurance auxiliary service by an insurance agent , the words in relation to general insurance business has been substituted vide Notification No. 11/2001 dated 13/11/2001 , before the words in relation to general insurance business and insurance auxiliary service by an insurance agent has been substituted by the words in relation to general insurance business , vide Notification No. 5/2001 dated 9/7/2001 8. For the words and the Central Excise Rules, 1944, shall have the meanings assigned to them in that Act and Rules , the words and the rules made thereunder shall have the meanings assigned to them in that Act and rules has been substituted vide Notification No. 5/2001 dated 9/7/2001 9. Has been inserted vide Notification No. 12/2002 dated 1/8/2002 10. Has been substituted vide Notification No. 10/2006 dated 19/4/2006 , before it was read as, in relation to any taxable service provided or to be provided by a person, who has established a business or has a fixed establishment from which the service is provided or to be provided, or has his permanent address or usual place of residence, in a country other than India, and such service provider does not have any office in India, the person who receives such service and has his place of business, fixed establishment, permanent address or, as the case may be, usual place of residence, in India; substituted vide Notification No. 23/2005 dated 7/6/2005 before it was inserted vide Notification No. 12/2002 dated 1/8/2002 as, in relation to any taxable service provided by a person who is a non-resident or is from outside India, does not have any office in India , the person receiving taxable service in India 11. Has been inserted vide Notification No. 11/2004 dated 10/9/2004 , 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 12. Has been inserted 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. 9/2014- Service Tax, dated 11th July, 2014 w.e.f. 11th July, 2014, before it was read as, 19 [ (EE) in relation to service provided or agreed to be provided by a director of a company to the said company, the recipient of such service; ] 22. Inserted vide Not. 05/2015 - Dated 1-3-2015 w.e.f. 1st day of March, 2015 23. Inserted vide Not. 05/2015 - Dated 1-3-2015 w.e.f. 1st day of March, 2015 24. Inserted vide Not. 05/2015 - Dated 1-3-2015 w.e.f. 1st day of March, 2015 25. Omitted vide Not. 05/2015 - Dated 1-3-2015 w.e.f. 1st day of March, 2015, before it was read as, support 26. Inserted vide Not. 05/2015 - Dated 1-3-2015 w.e.f. 1st day of April 2015 27. Substituted vide Not. 19/2016 - Dated 1-3-2016, w.e.f. 1st day of April, 2016, before it was read as, (II) an individual advocate or a firm of advocates by way of legal services, to any business entity located in the taxable territory, the recipient of such service; 28. Omitted vide Not. 19/2016 - Dated 1-3-2016, w.e.f. 1st day of April, 2016, before it was read as, 26 [ (EEA) in relation to service provided or agreed to be provided by a mutual fund agent or distributor to a mutual fund or asset management company, the recipient of the service; 29. Substituted vide Not. 33/2016 - Dated 6-6-2016 before it was read as, 27 [(II) a firm of advocates or an individual advocate other than a senior advocate by way of legal services] 30. Inserted vide Not. 33/2016 - Dated 6-6-2016 31. Inserted vide Not, 48/2016 - Dated 9-11-2016 w.e.f. 1st day of December, 2016 32. Inserted vide Not, 48/2016 - Dated 9-11-2016 w.e.f. 1st day of December, 2016 33. Inserted vide Not, 48/2016 - Dated 9-11-2016 w.e.f. 1st day of December, 2016 34. Inserted vide Not, 48/2016 - Dated 9-11-2016 w.e.f. 1st day of December, 2016 35. Inserted vide Not, 48/2016 - Dated 9-11-2016 w.e.f. 1st day of December, 2016 36. Inserted vide Not. 2/2017 - Dated 12-1-2017 w.e.f. 22nd day of January, 2017 37. Inserted vide Not. 2/2017 - Dated 12-1-2017 w.e.f. 22nd day of January, 2017 38. Substituted vide Not. 13/2017 - Dated 13-4-2017, w.e.f. 23rd day of April, 2017 , before it was read as, 37 [ (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 clearance in India, the person in India who complies with sections 29 , 30 or 38 read with section 148 of the Customs Act, 1962 (52 of 1962) with respect to such goods; ]