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TMI BlogDefinitions (Upto 30-6-2012)X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 services in relation to auction of property;] A21 [(7b) associated enterprise has the meaning assigne ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 discounting facility, safe deposit locker, safe vaults; operation of bank accounts;] A23 [(b) foreign exchange broking and purchase or sale of foreign currency, including money changing provided by a foreign exchange broker or an authorised dealer in foreign exchange or an authorised money changer, other than those covered under sub-clause ( a );] A24 [ Explanation .- For the purposes of this clause, it is hereby declared th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 provided by the client; or A25 [***] (iii) any customer care service provided on behalf of the client; or (iv) procurement of goods or services, which are inputs for the client; or A15 [ 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;] A16 [(v) production or processing of goods for, or on behalf of, the client;] (vi) provision of service on behalf of the client; or (vii) a service incidental or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ks (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 includes,- ( a ) cargo handling services provided for freight in special containers or for noncontainerised freight, services provided by a container freight terminal or any other freight terminal, for all modes of transport, and cargo handling service incidental to freight; and ( b ) service of packing together with transportation of cargo or goods, with or without one or more of other services like loading, unloading, unpacking, but does not include, handling of export cargo or passenger baggage or mere transportation of goods;] (24) caterer means any person who supplies, either directly or indirectly, any food, edible preparations, alcoholic or non-alcoholic beverages or crockery and similar articles or accoutrements for any purpose or occasion; B1 [(24a) civil enclave has the meaning assigned to it in clause (i) of section 2 of the Airports Authority of India Act, 1994 (55 of 1994);] B2 [(24b) cleaning ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing or coaching means any training or coaching provided by a commercial training or coaching centre; (27) commercial training or coaching centre means any institute or establishment providing commercial training or coaching for imparting skill or knowledge or lessons on any subject or field other than the sports, with or without issuance of a certificate and includes coaching or tutorial classes B22 [***]; B4 [(28) xxx ] (29) commissioning and installation agency means any agency providing service B5 [in relation to erection, commissioning or installation;] (30) computer network has the meaning assigned to it in clause (j) of sub-section (1) of section 2 of the Information Technology Act, 2000 (21 of 2000); B6 [(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 metal joinery and carpentry, fencing and railing, construction of swimming pools, acoustic applications or fittings and other similar services; or (c) repair, alteration, renovation or restoration ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not such owner is a club or association and the issuing bank is a member of such club or association. Explanation. - For the purposes of this sub-clause, an issuing bank and the owner of trade marks or brand name shall be treated as separate persons;] (34) credit rating agency means any B10 [person] engaged in the business of credit rating of any debt obligation or of any project or programme requiring finance, whether in the form of debt or otherwise, and includes credit rating of any financial obligation, instrument or security, which has the purpose of providing a potential investor or any other person any information pertaining to the relative safety of timely payment of interest or principal; (35) custom house agent means a person licensed, temporarily or otherwise, under the regulations made under sub-section (2) of section 146 of the Customs Act, 1962 (52 of 1962); B11 [(35a) customs airport means an airport appointed as such under clause (a) of sub-section (1) of section 7 of the Customs Act, 1962;] (36) data has the meaning assigned to it in clause (o) of sub-section (1) of section 2 of the Information Technology Act, 2000 (21 of 2000); B12 [(36a) dredging includes removal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... telecommunication system; (43) fashion designing includes any activity relating to conceptualising, outlining, creating the designs and preparing patterns for costumes, apparels, garments, clothing accessories, jewellery or any other articles intended to be worn by human beings and any other service incidental thereto; (44) fashion designer means any person engaged in providing service in relation to fashion designing; (45) 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); (46) foreign exchange broker includes any authorised dealer of foreign exchange; C1 [(46a) forward contract has the meaning assigned to it in clause (c) of section 2 of the Forward Contracts (Regulation) Act, 1952 (74 of 1952);] C12 [(47) franchise means an agreement by which the franchisee is granted representational right to sell or manufacture goods or to provide service or undertake any process identified with franchisor, whether or not a trade mark, service mark, trade name or logo or any such symbol, as the case may be, is involved;] (48) franchisor means any person who enters into franchise with a franchisee and includes a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l property right;] (56) intermediary or insurance intermediary has the meaning assigned to it in clause (f) of sub-section (1) of section 2 of the Insurance Regulatory and Development Authority Act, 1999 (41 of 1999); C6 [(56a) international journey , in relation to a passenger, means his journey from any customs airport on board any aircraft to a place outside India;] C7 [(56b) internet means a global information system which is logically linked together by a globally unique address, based on Internet Protocol or its subsequent enhancements or upgradations and is able to support communications using the Transmission Control Protocol or Internet Protocol suite or its subsequent enhancements or upgradations and all other Internet Protocol compatible protocols;] (57) internet cafe means a commercial establishment providing facility for accessing internet; C8 [(57a) internet telecommunication service includes,- ( i ) internet backbone services, including carrier services of internet traffic by one Internet Service Provider to another Internet Service Provider, ( ii ) internet access services, including provision of a direct connection to the internet and space for the customer's w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... any person who renders any advice, consultancy or technical assistance, in relation to financial management, human resources management, marketing management, production management, logistics management, procurement and management of information technology resources or other similar areas of management;] (66) mandap means any immovable property as defined in section 3 of the Transfer of Property Act, 1882 (4 of 1882) and includes any furniture, fixtures, light fittings and floor coverings therein let out for a consideration for organising any official, social or business function; D5 [Explanation. - For the purposes of this clause, social function includes marriage;] (67) mandap keeper means a person who allows temporary occupation of a mandap for a consideration for organising any official, social or business function; D6 [Explanation. - For the purposes of this clause, social function includes marriage;] D7 [(68) manpower recruitment or supply agency means any D 8 [person] engaged in providing any service, directly or indirectly, in any manner for recruitment or supply of manpower, temporarily or otherwise, D17 [to any other person];] (69) market research agency means any D9 [pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pandal or shamiana contractor means a person engaged in providing any service, either directly or indirectly, in connection with the preparation, arrangement, erection or decoration of a pandal or shamiana and includes the supply of furniture, fixtures, lights and lighting fittings, floor coverings and other articles for use therein;] D15 (77c) passenger means any person boarding an aircraft in India for performing domestic journey or international journey], but does not include - (i) a person who has arrived at such customs airport from a place outside India and is in transit through India, provided that he does not pass through immigration and does not leave customs area and continues his journey to a place outside India; and (ii) a person employed or engaged by the aircraft operator in any capacity on board the aircraft; (78) photography includes still photography, motion picture photography, laser photography, aerial photography or fluorescent photography; (79) photography studio or agency means any professional photographer or D16 [any person] engaged in the business of rendering service relating to photography; (80) policy holder has the meaning assigned to it in clause (2) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r relating to, the sale or purchase of securities, goods or forward contracts and differences thereunder; ( ii ) the delivery of, and payment for, securities, goods or forward contracts; ( iii ) any other matter incidental to, or connected with, securities, goods and forward contracts;] (87) rail travel agent means any person engaged in providing any service connected with booking of passage for travel by rail; (88) real estate agent means a person who is engaged in rendering any service in relation to sale, purchase, leasing or renting, of real estate and includes a real estate consultant; (89) real estate consultant means a person who renders in any manner, either directly or indirectly, advice, consultancy or technical assistance, in relation to evaluation, conception, design, development, construction, implementation, supervision, maintenance, marketing, acquisition or management, of real estate; E4 [(89a) recognised association has the meaning assigned to it in clause (j) of section 2 of the Forward Contracts (Regulation) Act, 1952 (74 of 1952); (89b) registered association has the meaning assigned to it in clause (jj) of section 2 of the Forward Contracts (Regulation) Act, 19 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... plex is intended for personal use as residence by such person. the purposes of this clause, - Explanation. - For the removal of doubts, it is hereby declared that for (a) personal use includes permitting the complex for use as residence by another person on rent or without consideration; (b) residential unit means a single house or a single apartment intended for use as a place of residence;] (92) scientific or technical consultancy means any advice, consultancy, or scientific or technical assistance, rendered in any manner, either directly or indirectly, by a scientist or a technocrat, or any science or technology institution or organisation, E24 [to any person], in one or more disciplines of science or technology; (93) securities has the meaning assigned to it in clause (h) of section 2 of the Securities Contracts (Regulation) Act, 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, in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ;s company logo or trading name, giving the sponsor exclusive or priority booking rights, sponsoring prizes or trophies for competition; but does not include any financial or other support in the form of donations or gifts, given by the donors subject to the condition that the service provider is under no obligation to provide anything in return to such donors;] (100) steamer agent means any person who undertakes, either directly or indirectly, - (i) to perform any service in connection with the ship's husbandry or dispatch 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 agric ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r in relation to advice, consultancy or technical assistance in the disciplines of both computer hardware engineering and computer software engineering shall also be classifiable under this sub-clause;] (h) F 37 [to any person], by a custom house agent in relation to the entry or departure of conveyances or the import or export of goods; (i) 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) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion to on-line information and database access or retrieval or both 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 op ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ning 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], by a F24 [erection, commissioning and installation] agency in relation to commissioning or installation; (zze) to a franchisee, by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ; (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 formation and clearance, excavation and earthmoving and demolition and such other similar activities; (zzzb) to any person, by any other person, in relation to dredging; (zzzc) to any person, by any other person, other than by an agency under the control of, or authorised by, the Gov ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s, 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 receiving sponsorship, in relation to such sponsorship, in any manner] (zzzo) F 53 [to any passenger, by an aircraft operator, in relation to scheduled or non-scheduled air transport of such passenger embarking in India for domestic journey or international journey] F44 [(zzzp) to any person, by any other person, in relation to transport of goods by rail, in any manner;] (zzzq) to any person, by any other person, in relation to support services of business or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ] 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, including hotels, hostels, boarding houses, holiday accommodation, tents, camping facilities. Explanation 2. - For the purposes of this sub-clause, an immovable property partly for use in the course or furtherance of business or commerce and partly for residential or any other purposes shall be deemed to be immovable property for use in the course or furtherance of business or commerce; (zzzza) to any person, by any other person in relation to the execution of a works contract, excluding works contract in respect of roads, airports, railways, transport terminals, bridges, tunnels and dams. Explanation. - For the purposes of this sub-clause, works contract means a contract wherein, - (i) transfer of property in goods involved in the execution of such contract is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n 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 information technology software, ( v ) F45 [providing] the right to use information technology software for commercial exploitation including right to reproduce, distribute and sell information technology software and right to use software components for the creation of and inclusion in other information technology software products, ( vi ) F45 [providing] the right to use information technology software supplied electronically; ( zzzzf ) to a policy holder, by an insurer carrying on life insurance business, in relation to management of investment, under unit linked insurance business, commonly known as Unit Linked Insurance Plan (ULIP) scheme. Explanation .- For the purposes of this sub-clause,- ( i ) management of segregated fund of unit linked insurance business by the insurer shall be deemed to be the service provided by the insurer to the policy holder in relation to management of investment under unit linked insurance business; and F58 [(ii) the gross amount charged by the insurer from ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the meaning assigned to it in clause (b) of section 2 of the Inland Vessels Act, 1917 (1 of 1917) F64 [(zzzzm) (i) to any person, by a business entity, in relation to advice, consultancy or assistance in any branch of law, in any manner; (ii) to any business entity, by any person, in relation to representational services before any court, Tribunal or authority; (iii) to any business entity, by an arbitral Tribunal, in respect of arbitration. Explanation .-For the purposes of this item, the expressions arbitration and arbitral tribunal shall have the meanings respectively assigned to them in the Arbitration and Conciliation Act, 1996 (26 of 1996);] F 59 [***]] F60 [(zzzzn) to any person, by any other person, for promotion, marketing, organising or in any other manner assisting in organising games of chance, including lottery, Bingo or Lotto in whatever form or by whatever name called, whether or not conducted through internet or other electronic networks; F65 [(zzzzo) to any person,- (i) by a clinical establishment; or (ii) by a doctor, not being an employee of a clinical establishment, who provides services from such premises for diagnosis, treatment or care for illness, disease, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ch has licence to serve alcoholic beverages, in relation to serving of food or beverage, including alcoholic beverages or both, in its premises; (zzzzw) to any person by a hotel, inn, guest house, club or camp-site, by whatever name called, for providing of accommodation for a continuous period of less than three months;] and the term service provider shall be construed accordingly; F36 [ x x x x] (106) technical testing and analysis means any service in relation to physical, chemical, biological or any other scientific testing or analysis of goods or material or G7 [information technology software or] any immovable property, but does not include any testing or analysis service provided in relation to human beings or animals; G1 [Explanation. - For the removal of doubts, it is hereby declared that for the purposes of this clause, technical testing and analysis includes testing and analysis undertaken for the purpose of clinical testing of drugs and formulations; but does not include testing or analysis for the purpose of determination of the nature of diseased condition, identification of a disease, prevention of any disease or disorder in human beings or animals;] (107) technical ..... 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(v) provision of call management services for a fee including call waiting, call forwarding, caller identification, three-way calling, call display, call return, call screen, call blocking, automatic callback, call answer, voice mail, voice menus and video conferencing; (vi) private network services including provision of wired or wireless telecommunication link between specified points for the exclusive use of the client; (vii) data transmission services including provision of access to wired or wireless facilities and services specifically designed for efficient transmission of data; and (viii) communication through facsimile, pager, telegraph and telex, but does not include service provided by - (a) any person in relation to on-line information and database access or retrieval or both referred to in sub-clause (zh) of clause (105); (b) a broadcasting agency or organisation in relation to broadcasting referred to in sub-clause (zk) of clause (105); and (c) any person in relation to G9 [internet telecommunication service] referred to in sub-clause (zzzu) of clause (105);] (110) telegraph has the meaning assigned to it in clause (1) of section 3 of the Indian Telegraph Act, 1885 (1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s, processing, adding, modifying or deleting sound, transferring from one media or device to another, or undertaking any video post-production activity, in any manner;] (121) 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. G6 [Explanation. - For the purposes of this section, taxable service includes any taxable service provided or to be provided by any unincorporated association or body of persons to a member thereof, for cash, deferred payment or any other valuable consideration.] G9 [Provided that the provisions of this section shall not apply with effect from such date as the Central Government may, by notification, appoint.] *************** Notes: A1. In clause (3) - Substituted for commercial concern by the Finance Act, 2006, w.e.f. 1-5-2006. A2. Clause (3a) Inserted by the Finance (No. 2) Act, 2004, w.e.f. 10-9-2004. A3. Clause (3b) Substituted by the Finance Act, 2006, w.e.f. 1-5-2006. Prior to its substitution, clause ( 3b ) read as under :- '( 3b ) aircraft operator mean ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s; A12. In clause (16) - Substituted for collecting the broadcasting charges on behalf of the said agency by the Finance Act, 2005, w.e.f. 16-6-2005. A13. Clause (17) Substituted by the Finance Act, 2005, w.e.f. 16-6-2005. Prior to its substitution, clause ( 17 ) read as under : '( 17 ) beauty treatment means face and beauty treatment, cosmetic treatment, manicure, pedicure or counselling services on beauty, face care or make-up;' A14. Clause (19) Substituted by the Finance (No. 2) Act, 2004, w.e.f. 10-9-2004. Prior to its substitution, clause ( 19 ) read as under: '( 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 provided by the client; or ( iii ) any customer care service provided on behalf of the client; or ( iv ) any incidental or auxiliary support service such as billing, collection or recovery of cheques, accounts and remittance, evaluation of prospective customer and public relation services, and includes services as a commission agent, but does not include any information technology service. Explanation ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... For the removal of doubts, it is hereby declared that for the purposes of this sub-clause, service in relation to promotion or marketing of service provided by the client includes any service provided in relation to promotion or marketing of games of chance, organised, conducted or promoted by the client, in whatever form or by whatever name called, whether or not conducted online, including lottery, lotto, bingo; A26. In clause (19) the words any information technology service and omitted by Finance Act, 2008 w.e.f. 16-5-2008 A27. In the clause (b) of the explanation to the clause (19) omitted by Finance Act, 2008 w.e.f. 16-5-2008, prior to omission it was read as (b) information technology service means any service in relation to designing, A18 [or developing of computer software] or system networking, or any other service primarily in relation to operation of computer systems; A28 Substituted vide Finance (No. 2) Act, 2009 w.e.f. 1-9-2009, before it was read as, but does not include A26 [***] any activity that amounts to manufacture within the meaning of clause (f) of section 2 of the Central Excise Act, 1944 (1 of 1944)]. A29. Inserted vide Finance (No. 2) Act, 2009 w.e.f. 1-9 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (36b) and clause (36c) Inserted by the Finance Act, 2007, w.e.f. 1-6-2007. B14. In clause (38) Substituted for commercial concern by the Finance Act, 2006, w.e.f. 1-5-2006. B15. Clause (39a) Substituted by the Finance Act, 2005, w.e.f. 16-6-2005. Prior to its substitution, clause ( 39a ), as inserted by the Finance (No. 2) Act, 2004, w.e.f. 10-9-2004, read as under : '( 39a ) erection, commissioning or installation means any service provided by a commissioning and installation agency in relation to erection, commissioning or installation of plant, machinery or equipment;' B16. In clause (39a) in item (i) - Substituted for machinery or equipment by the Finance Act, 2006, w.e.f. 1-5-2006. B17. In clause (40) the words marriage Inserted by the Finance Act, 2007, w.e.f. 1-6-2007. B18. Clause 23 substituted by Finance Act, 2008, w.e.f. 16-5-2008, prior to substitution it was read as, (23) cargo handling service means loading, unloading, packing or unpacking of cargo and includes cargo handling services provided for freight in special containers or for non-containerised freight, services provided by a container freight terminal or any other freight terminal, for all modes of tra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nce Act, 2006, w.e.f. 1-5-2006 . C10. Inserted by the Finance Act, 2006, w.e.f. 1-5-2006. C11. Clause (60) Omitted by the Finance Act, 2007, w.e.f. 1-6-2007. Prior to its omission, clause ( 60 ) read as under : '( 60 ) leased circuit means a dedicated link provided between two fixed locations for exclusive use of the subscriber and includes a speech circuit, a data circuit or a telegraph circuit;' C12. Clause (47) - Substituted by the Finance Act, 2005, w.e.f. 16-6-2005. Prior to its substitution, clause ( 47 ) read as under : '( 47 ) franchise means an agreement by which- ( i ) franchisee is granted representational right to sell or manufacture goods or to provide service or undertake any process identified with franchisor, whether or not a trade mark, service mark, trade name or logo or any such symbol, as the case may be, is involved; ( ii ) the franchisor provides concepts of business operation to franchisee, including know-how, method of operation, managerial expertise, marketing technique or training and standards of quality control except passing on the ownership of all know-how to franchisee; ( iii ) the franchisee is required to pay to the franchisor, directly ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 8. In clause (68) Substituted for commercial concern by the Finance Act, 2006, w.e.f. 1-5-2006. D9. In clause (69) Substituted by the Finance Act, 2006, w.e.f. 1-5-2006 . D10. Clause (76a) Inserted by the Finance (No. 2) Act, 2004, w.e.f. 10-9-2004. D11. In Clause (76a) the words Inserted by the Finance Act, 2005, w.e.f. 16-6-2005. D12. Clause (76b) Inserted by the Finance Act, 2005, w.e.f. 16-6-2005. D13. Clause (77a) and (77b) Inserted by the Finance (No. 2) Act, 2004, w.e.f. 10-9-2004. D14. In clause (77a) Explanation Inserted by the Finance Act, 2007, w.e.f. 1-6-2007. D15. Clause (77c) Inserted by the Finance Act, 2006, w.e.f. 1-5-2006. It was substituted vide Finance Act, 2010 w.e.f. 1.7.2010, before it was read as, [(77c) passenger means any person boarding, at any customs airport, an aircraft for performing an international journey. D16. In clause (79) Substituted for a commercial concern by the Finance 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the Finance (No. 2) Act, 2004, w.e.f. 10-9-2004 . E19. Clause (104b) Inserted by the Finance Act, 2005, w.e.f. 16-6-2005. E20. Clause 104c) Inserted by the Finance Act, 2006, w.e.f. 1-5-2006. E21. Clause (86d) inserted by Finance Act, 2008 w.e.f. 16-5-2008 E22. In the Clause (90a) existing explanation renumbered and new explanation 2 inserted by Finance Act, 2008 w.e.f. 16-5-2008 E23. In the clause (92) the words to a client substituted Finance Act, 2008 w.e.f. 16-5-2008 E24 Omitted vide Finance (No. 2) Act, 2009, w.e.f. 1-9-2009, before it was read as, or sub-broker, as the case may be, E25. In the clause (82) the definition has been substituted vide Finance Act, 2010 w.e.f. 01.07.2010 before this it was read 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. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Prior to its substitution, sub-clause ( zm ) read as under: ( zm ) to a customer, by a banking company or a financial institution including a non-banking financial company, in relation to banking and other financial services; F16. In sub-clause (zm) Substituted for any other person by the Finance Act, 2007, w.e.f. 1-6-2007. Earlier the quoted words were substituted for commercial concern by the Finance Act, 2006, w.e.f. 1-5-2006. F17. In sub-clause (zo) Substituted for or repair of motor 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 t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ess 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; F37. in sub-clauses (e), (h), (j), (k), (p), (q), (r), (s), (t), (u), (v), (w), (x), (y), (z), (za), (zc), (zi), (zj), (zu), (zzt) and (zzw), for the words to a client , 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... orts events F53. sub-clause (zzzo) substituted vide Finance Act, 2010 w.e.f. 01.07.2010 before this date it was read as to any passenger, by an aircraft operator, in relation to scheduled or non-scheduled 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 busines ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... de 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 clause (106) Inserted by the Finance Act, 2006, w.e.f. 1-5-2006. G2. Clause (109a) Inserted by the Finance Act, 2007, w.e.f. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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