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TMI BlogDefinitionsX X X X Extracts X X X X X X X X Extracts X X X X ..... h 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 usin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed 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 ser ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... elation 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 recipi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ieval 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 provi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ..... 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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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 19 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ice 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 7/6/20 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 15 - 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 o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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