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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 ..... ports Authority of India Act, 1994 (55 of 1994); (3d) "airports authority" means 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 estimat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t charges; and (iv) the lessee is entitled to own, or has the option to own, the asset at the end of the lease period after making the lease payment;] A9[(ii) ***] (iii) merchant banking services; A22(iv)securities and foreign exchange (forex) broking, and purchase or sale of foreign 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 purc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ity of selling of time slots for broadcasting of any programme or obtaining sponsorships for programme or A12[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 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) procur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cted or adapted to carry more than twelve passengers, excluding the driver, for hire or reward : Provided that the maxicab referred to in sub-clause (ii) or motor vehicle referred to in sub-clause (iii) which is rented for use by an educational body imparting skill or knowledge or lessons on any subject or field, other than a commercial training or coaching centre, shall not be included within the meaning of cab;] (21) "cable operator" has the meaning assigned to it in clause (aa) of section 2 of the Cable Television Networks (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, wi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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;] (26) "commercial training 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n to settlement of any amount transacted through such card. Explanation. - For the purposes of this sub-clause, "acquiring bank" means any banking company, financial institution including non-banking financial company or any other person, who makes the payment to any person who accepts such card; (iv) in relation to joint promotional cards or affinity cards or co-branded cards; (v) in relation to promotion and marketing of goods and services through such card; (vi) by a person, to an issuing bank or the holder of such card, for making use of automated teller machines of such person; and (vii) by the owner of trade marks or brand name to the issuing bank under an agreement, for use of the trade mark or brand name and other services in relation to such card, whether or 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 pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lumbing, drain laying or other installations for transport of fluids; or (c) heating, ventilation or air-conditioning including related pipe work, duct work and sheet metal work; or (d) thermal insulation, sound insulation, fire proofing or water proofing; or (e) lift and escalator, fire escape staircases or travelators; or (f) such other similar services;] (40) "event management" means any service provided in relation to planning, promotion, organising or presentation of any arts, entertainment, business, sports, B17[marriage] or any other event and includes any consultation provided in this regard; (41) "event manager" means any person who is engaged in providing any service in relation to event management in any manner; (42) "facsimile (FAX)" means a form of telecommunication by which fixed graphic images, such as printed texts and pictures are scanned and the information converted into electrical signals for transmission over the telecommunication system; (43) "fashion designing" includes any activity relating to conceptualising, outlining, creating the designs and preparing patterns for costumes, apparels, garments, clothing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Information Technology Act, 2000 (21 of 2000); C13[(53a) "information technology software" means any representation of instructions, data, sound or image, including source code and object code, recorded in a machine readable form, and capable of being manipulated or providing interactivity to a user, by means of a computer or an automatic data processing machine or any other device or equipment;] (54) "insurance agent" has the meaning assigned to it in clause (10) of section 2 of the Insurance Act, 1938 (4 of 1938); (55) "insurance auxiliary service" means any service provided by an actuary, an intermediary or insurance intermediary or an insurance agent in relation to general insurance business or life insurance business and includes risk assessment, claim settlement, survey and loss assessment; C4[(55a) "intellectual property right" means any right to intangible property, namely, trade marks, designs, patents or any other similar intangible property, under any law for the time being in force, but does not include copyright; (55b) "intellectual property service" means, - transferring, (a) C5[temporarily]; or (b) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... driver; (63) "magnetic storage device" includes wax blanks, discs or blanks, strips or films for the purpose of original sound recording; D1[(63a) "mailing list compilation and mailing" means any service in relation to - (i) compiling and providing list of name, address and any other information from any source; or (ii) sending document, information, goods or any other material in a packet, by whatever name called, by addressing, stuffing, sealing, metering or mailing, for, or on behalf of, the client;] D2[(64) "management, 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) management of properties, whether immovable or not; (b) maintenance or repair of properties, whether immovable or not; or (c) maintenance or repair including reconditioning or restoration, or servicing of any goods, excluding a motor vehicle;] D3[Explanation.- For the removal of doubts, it is hereby declared that for the purposes of this clause,- (a) "goods" includes computer software; (b) "properties" includes ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4 (2 of 1934); (75) "on-line information and database access or retrieval" means providing data or information, retrievable or otherwise,D18[to any person], in electronic form through a computer network; [(75a) "opinion poll" means any service designed to secure information on public opinion regarding social, economic, political or other issues; (75b) "opinion poll agency" means any person engaged in providing any service in relation to opinion poll;] (76) "other port" has the meaning assigned to "port" in clause (4) of section 3 of the Indian Ports Act, 1908 (15 of 1908), but does not include the port defined in clause (81); D10[(76a) "outdoor caterer" means a caterer engaged in providing services in connection with catering at a place other than his own D11[but including a place provided by way of tenancy or otherwise by the person receiving such services;] D12[(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 to 'manufacture' within the meaning of clause (f) of sec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the field of chartered accountancy; (84) "practising cost accountant" means a person who is a member of the Institute of Cost and Works Accountants of India and is holding a certificate of practice granted under the provisions of the Cost and Works Accountants Act, 1959 (23 of 1959) and includes any concern engaged in rendering services in the field of cost accountancy; (85) "practising company secretary" means a person who is a member of the Institute of Company Secretaries of India and is holding a certificate of practice granted under the provisions of the Company Secretaries Act, 1980 (56 of 1980) and includes any concern engaged in rendering services in the field of company secretaryship; (86) "prescribed" means prescribed by rules made under this Chapter; E1[(86a) "programme" means any audio or visual matter, live or recorded, which is intended to be disseminated by transmission of electro-magnetic waves through space or through cables intended to be received by the general public either directly or indirectly through the medium of relay stations; (86b) "programme producer" means E2[any person who] produces a programme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ies and processing and despatching allotment letters, refund orders or certificates and other related documents;] (90) "recognised stock exchange" has the meaning assigned to it in clause (f) of section 2 of the Securities Contracts (Regulation) Act, 1956 (42 of 1956); E6[(90a) "renting of immovable property" includes renting, letting, leasing, licensing or other similar arrangements of immovable property for use in the course or furtherance of business or commerce but does not include - (i) renting of immovable property by a religious body or to a religious body; or (ii) renting of immovable property to an educational body, imparting skill or knowledge or lessons on any subject or field, other than a commercial training or coaching centre. Explanation 1. - For the purposes of this clause, "for use in the course or furtherance of business or commerce" includes use of immovable property as factories, office buildings, warehouses, theatres, exhibition halls and multiple-use buildings;] E22[Explanation 2.- For the removal of doubts, it is hereby declared that for the purposes of this clause "renting of immovable property" includes allo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f securities and deals with all matters connected with the transfer or redemption of securities or activities incidental thereto;] (96) "ship" means a sea-going vessel and includes a sailing vessel; E10[(96a) "ship management service" includes, - (i) the supervision of the maintenance, survey and repair of ship; (ii) engagement or providing of crews; (iii) receiving the hire or freight charges on behalf of the owner; (iv) arrangements for loading and unloading; (v) providing for victualling or storing of ship; (vi) negotiating contracts for bunker fuel and lubricating oil; (vii) payment, on behalf of the owner, of expenses incurred in providing services or in relation to the management of ship; (viii) the entry of ship in a protection or indemnity association; (ix) dealing with insurance, salvage and other claims; and (x) arranging of insurance in relation to ship;] (97) "shipping line" means any person who owns or charters a ship and includes an enterprise which operates or manages the business of shipping; E11[(97a) "site formation and clearance, excavation and earthmoving and demolition" includes, - (i) drilling, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... storage; E16 [(103) *** ] E17[(104) *** ] E18[(104a) "survey and exploration of mineral" means geological, geophysical or other prospecting, surface or sub-surface surveying or map making service, in relation to location or exploration of deposits of mineral, oil or gas;] E19[(104b) "survey and map-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;] E20[(104c) "support services of business or commerce" means services provided in relation to business or commerce and includes evaluation of prospective customers, telemarketing, processing of purchase orders and fulfilment services, information and tracking of delivery schedules, managing distribution and logistics, customer relationship management services, accounting and processing of transactions, E26[operational or administrative assistance in any manner], formulation of customer service and pricing policies, infrastructural support services and other transaction processing. Explanation. - For the purposes of this clause, the expression "infrastructur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ate;] (l) F38[to any person], by an air travel agent in relation to the booking of passage for travel by air; (m) to F40[any person], by a mandap keeper in relation to the use of mandap in any manner including the facilities F8[provided or to be provided to F40[such person], in relation to such use and also the services, if any, provided or to be provided as a caterer]; (n) to any person, by a tour operator in relation to a tour; (o) to any person, by a rent-a-cab scheme operator in relation to the renting of a cab; (p) F37[to any person], by an architect in his professional capacity, in any manner; (q) F37[to any person], by an interior decorator in relation to planning, design or beautification of spaces, whether man-made or otherwise, in any manner; F9[(r) F37[to any person], by a management or business consultant in connection with the management of any organisation or business, in any manner;] (s) F37[to any person], by a practising chartered accountant in his professional capacity, in any manner; (t) F37[to any person], by a practising cost accountant in his professional capacity, in any manner; (u) F37[to any person], by a practising company secretary in his profes ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... m operator or any other person on behalf of the said agency] or organisation. Explanation: For the removal of doubts, it is hereby declared that so long as the radio or television programme broadcast is received in India and intended for listening or viewing, as the case may be, by the public, such service shall be taxable service in relation to broadcasting, even if the encryption of the signals or beaming thereof through the satellite might have taken place outside India; (zl) to a F14[policy holder or any person] or F14[insurer, including re-insurer], by an actuary, or intermediary or insurance intermediary or insurance agent, in relation to insurance auxiliary services concerning general insurance business; F15[(zm) F38[to any person], by a banking company or a financial institution including a non-banking financial company, or any other body corporate F16[or commercial concern], in relation to banking and other financial services;] (zn) F47[to any person, by any other person, in relation to port services in a port, in any manner: Provided that the provisions of section 65A shall not apply to any service when the same is rendered wholly within the port;] F61[(zo) to any ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (zze) to a franchisee, by the franchisor in relation to franchise; (zzf) to any person, by an internet cafe in relation to access of internet; (zzg) F38[to any person], by any person in relation to F25[management, maintenance or repair]; (zzh) to any person, by a technical testing and analysis agency, in relation to technical testing and analysis; (zzi) to any person, by a technical inspection and certification agency, in relation to technical inspection and certification; F26[(zzj) *** ] F41[(zzk) to any person, by a foreign exchange broker, including an authorised dealer in foreign exchange or an authorised money changer, other than a banking company or a financial institution including a non-banking financial company or any other body corporate or commercial concern referred to in sub-clause (zm);] (zzl) F49[to any person, by any other person, in relation to port services in other port, in any manner: Provided that the provisions of section 65A shall not apply to any service when the same is rendered wholly within other port;] F28[(zzm) F49a[to any person, by airports authority or by any other person, in any airport or a civil enclave: Provided that the provisions of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntrol of, or authorised by, the Government, in relation to survey and map-making; (zzzd) to any person, by any other person, in relation to cleaning activity; (zzze) to its members F63[or any other person], by any club or association in relation to provision of services, facilities or advantages for a subscription or any other amount; (zzzf) to any person, by any other person, in relation to packaging activity; (zzzg) to any person, by any other person, in relation to mailing list compilation and mailing; (zzzh) to any person, by any other person, in relation to construction of complex;] F51[Explanation.-For the purposes of this sub-clause, construction of a complex which is intended for sale, wholly or partly, by a builder or any person authorised by the builder before, during or after construction (except in cases for which no sum is received from or on behalf of the prospective buyer by the builder or a person authorised by the builder before the grant of completion certificate by the authority competent to issue such certificate under any law for the time being in force) shall be deemed to be service provided by the builder to the buyer;] F33[(zzzi) to any person, by a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... any person, by any other person, in relation to support services of business or commerce, in any manner; (zzzr) to any person, by any other person, in relation to auction of property, movable or immovable, tangible or intangible, in any manner, but does not include auction of property under the directions or orders of a court of law or auction by the Government; F54[Explanation.-For the removal of doubts, it is hereby declared that for the purposes of this sub-clause, "auction by the Government" means the Government property being auctioned by any person acting as auctioneer;] (zzzs) to any person, by any other person, in relation to managing the public relations of such person, in any manner; (zzzt) to any person, under a contract or an agreement, by any other person, in relation to ship management service; (zzzu) to any person, by any other person, in relation to F42[internet telecommunication service]; (zzzv) to any person, by any other person, in relation to transport of such person embarking from any port or other port in India, by a cruise ship. Explanation. - For the purposes of this sub-clause, "cruise ship" means a ship or vessel used for provi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 leviable to tax as sale of goods, and (ii) such contract is for the purposes of carrying out, - (a) erection, commissioning or installation of plant, machinery, equipment or structures, whether prefabricated or otherwise, installation of electrical and electronic devices, plumbing, drain laying or other installations for transport of fluids, heating, ventilation or air-conditioning including related pipe work, duct work and sheet metal work, thermal insulation, sound insulation, fire proofing or water proofing, lift and escalator, fire escape staircases or elevators; or (b) construction of a new building or a civil structure or a part thereof, or of a pipeline or conduit, primarily for the purposes of commerce or industry; or (c) construction of a new residential complex or a part thereof; or (d) completion and finishing services, repair, alteration, renovation or restoration of, or similar services, in relation to (b) and (c); or (e) turnkey projects including engineering, procurement and construction ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e 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 the policy holder for the said service provided or to be provided shall be equal to the maximum amount fixed by the Insurance Regulatory and Development Authority established under section 3 of the Insurance Regulatory and Development Authority Act, 1999 [41of 1999.], as fund management charges for unit linked insurance plan or the actual amount charged for the said purpose by the insurer from the policy holder, whichever is higher;] (zzzzg) to any person, by a recognised stock exchange in relation to assisting, regulating or controlling the business of buying, selling or dealing in securities and includes services provided in relation to trading, processing, clearing and settlement of transactions in securities; (zzzzh) to any person, by a recognised association or a registered association in relation to assisting, regulating or controlling the business of the sale or purchase of any goods or forward contracts and includes services provided in relation to trading, processing, clearing and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ectronic 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, injury, deformity, abnormality or pregnancy in any system of medicine;] (zzzzp) to any business entity, by any other person, in relation to storing, keeping or maintaining of medical records of employees of a business entity; (zzzzq) to any person, by any other person, through a business entity or otherwise, under a contract for promotion or marketing of a brand of goods, service, event or endorsement of name, including a trade name, logo or house mark of a business entity by appearing in advertisement and promotional event or carrying out any promotional activity for such goods, service or event. Explanation.-For the purposes of this sub-clause, "brand" includes symbol, monogram, label, signature or invented words which indicate connection with the said goods, service, event or business entity; (zzzzr) to any person, by any other person, by granting the right or by permitting commercial use or exploitation of any eve ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ncludes 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 testing and analysis agency" means any agency or person engaged in providing service in relation to technical testing and analysis; (108) "technical inspection and certification" means inspection or examination of goods or'' G8[process or material or information technology software] or any immovable property to certify that such goods or process or material or immovable property qualifies or maintains the specified standards, including functionality or utility or quality or safety or any other characteristic or parameters, but does not include any service in relation to inspection and certification of pollution levels; (109) "technical inspection and certification agency" means any agency or person engaged in providing service in relation to technical inspection and certification; G2[(109a) "telecommunication servi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... red 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 (13 of 1885); (111) "telegraph authority" has the meaning assigned to it in clause (6) of section 3 of the Indian Telegraph Act, 1885 (13 of 1885) and includes a person who has been granted a licence under the first proviso to sub-section (1) of section 4 of that Act; (112) "telex" means a typed communication by using teleprinters through telex exchanges; (113) "tour" means a journey from one place to another irrespective of the distance between such places; (114) "tourist vehicle" has the meaning assigned to it in clause (43) of section 2 of the Motor Vehicles Act, 1988 (59 of 1988); G3[(115) "tour operator" means any person engaged in the business of planning, scheduling, organising or arranging tours (which may include arr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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" means any commercial concern which provides the service of transport of goods by aircraft;' A4. Clause (7a), 9(a), (9b) and (9c) Inserted by the Finance Act, 2006, w.e.f. 1-5-2006. A5. In clause (9) - Substituted for "service or repair" by the Finance Act, 2005, w.e.f. 16-6-2005. A6. Clause (12) Substituted by the Finance (No. 2) Act, 2004, w.e.f. 10-9-2004. Prior to its substitution, clause (12) read as under: '(12) "banking and other financial service" means- (a) the following services provided by a banking company or a financial institution including a non-banking fina ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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.-For the removal of doubts, it is hereby declared that for the purposes of this clause "information technology service" means any service in relation to designing, developing or maintaining of computer software, or computerized data processing or system networking, or any other service primarily in relation to operation of computer systems;' A15. Explanation to the clause (29) Inserted by the Finance Act, 2005, w.e.f. 16-6-2005. A16. In clause (19) sub-clause (v) Substituted by the F ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ry, 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. 1-9-2009 A30. Inserted vide Finance Act 2010 w.e.f 01.07.2010 A31. Omitted vde Finance Act, 2011, w.e.f.1.5.2011, before it was read as, "(9) "authorised service station" means any service station, or centre, authorised by any motor vehicle manufacturer, to carry out any A5[service, repair, reconditioning or restoration] of any ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -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 transport and cargo handling service incidental to freight, but does not include handling of export cargo or passenger baggage or mere transportation of goods;" B19. In the clause (31) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 or indirectly, a fee; and (iv) the fra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to a client;' D8. 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" substitu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f a telephone connection or a facsimile (FAX) or a leased circuit or a pager or a telegraph or a telex has been provided by the telegraph authority;' E18. Clause (104a) Inserted 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, " ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .e.f. 1-5-2006. F13. In sub-clause (zk) Substituted for "collecting the broadcasting charges on behalf of the said agency" by the Finance Act, 2005, w.e.f. 16-6-2005. F14. In sub-clause (zl) Substituted by the Finance Act, 2006, w.e.f. 1-5-2006. F15. In sub-clause (zm) - Substituted by the Finance (No. 2) Act, 2004, w.e.f. 10-9-2004. 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 ba ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on, Explanation, as inserted by the Finance Act, 2005, w.e.f. 16-6-2005, read as under : "Explanation.-For the removal of doubts, it is hereby declared that where any 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 is received or to be received 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;" 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lation to port services, in any manner" F49a In sub-clause (zzm) has been substituted vide Finance Act, 2010 w.e.f. 1.07.2010 before it was read as "to any person, by airports authority or any person authorised by it, in an airport or a civil enclave" F50. In sub-clause (zzq) an Explanation has been inserted vide Finance Act, 2010 w.e.f. 01.07.2010 F51. In sub-clause (zzzh) an Explanation has been inserted vide Finance Act, 2010 w.e.f. 01.07.2010 F52. sub-clause (zzzn) substituted vide Finance Act, 2010 w.e.f. 01.07.2010 before this date it was read as 'to any body corporate or firm, by any person receiving sponsorship, in relation to such sponsorship, in any manner, but does not include services in relation to sponsorship of sports 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ersons, body of individuals, company or firm, but does not include an individual;" F60. sub clause (zzzzn), (zzzzo), (zzzzp), (zzzzq), (zzzzr), (zzzzs), (zzzzt), (zzzzu) has been inserted vide Finance Act, 2010 w.e.f. 01.07.2010 F61. Substituted vide Finance Act, 2011, w.e.f 1.5.2011, before it was read as, "(zo) F38[to any person], by an authorised service station, in relation to any service F17[, repair, reconditioning or restoration of motor cars, light motor vehicles] or two wheeled motor vehicles, in any manner;" F62. Substituted vide Finance Act, 2011, w.e.f. 1.5.2011, before it was read as, "(zx) to a F20[policyholder or any person], by an F20[insurer, including re-insurer] carrying on life insurance business F21[in relation to the risk cover in life insurance];" F63. Inserted vide Finance Act, 2011, w.e.f. 1.5.2011. F64. Substituted vide 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 taxab ..... X X X X Extracts X X X X X X X X Extracts X X X X
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