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TMI BlogAmendment of Act 32 of 1994X X X X Extracts X X X X X X X X Extracts X X X X ..... 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; (8) "authorised service station" means any service station, or centre, authorised by any motor vehicle manufacturer, to carry out any service or repair of any motor car or two wheeled motor vehicle manufactured by such manufacturer; (9) "banking" shall have the meaning assigned to it in clause (b) of section 5 of the Banking Regulation Act, 1949 (10 of 1949); (10)" banking company" shall have the meaning assigned to it in clause (a) of section 45A of the Reserve Bank of India Act, 1934 (2 of 1934); (11) "banking and other financial services" means the following services provided by a banking company or a financial institution including a non-banking financial company or any other body corporate, namely:- (i) financial leasing services including equipment lea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e or counselling services on beauty, face care or make-up; (17) "beauty parlour" means any establishment providing beauty treatment services; (18) "cab" means a motor cab or maxi cab; (19) "cable operator" shall have the meaning assigned to it in clause (ad) of section 2 of the Cable Television Networks (Regulation) Act, 1995 (7 of 1995); (20) "cable service" shall have the meaning assigned to it in clause (b) of section 2 of the Cable Television Networks (Regulation) Act, 1995 (7 of 1995); (21) "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 services incidental to freight, but does not include handling of export cargo or passenger baggage or mere transportation of goods; (22) "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; (23) "clearing and fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rts, entertainment, business, sports or any other event and includes any consultation provided in this regard; (35) "event manager" means any person who is engaged in providing any service in relation to event management in any manner; (36) "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; (37) "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; (38) "fashion designer" means any person engaged in providing service in relation to fashion designing; (39) "financial institution" has the meaning assigned to it in clause (c)of section 45-1 of the Reserve Bank of India Act, 1934 (2 of 1934); (40) "general insurance business" has the meaning assigned to it in clause (g) of section 3 of the General Insurance Business (Nationalisation) Act, 1972 (57 of 1972); (41) "goods" ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... relating to conceptualising, devising, development, modification, rectification or upgradation of any working system of any organisation; (54) "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; (55) "mandap keeper" means a person who allows temporary occupation of a mandap for a consideration for organising any official, social or business function; (56) "manpower recruitment agency" means any commercial concern engaged in providing any service, directly or indirectly, in any manner for recruitment of manpower, to a client; (57) "market research agency" means any commercial concern engaged in conducting market research in any manner, in relation to any product, service or utility, including all types of customised and syndicated research services; (58) "maxi cab" has the meaning assigned to it in clause (22) of section 2 of the Motor Vehicles Act, 1988 (59 of 1988); (59) "motor cab" has the meaning assigned to it in clause (25) of section 2 of the Motor Vehi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oviding any service connected with booking of passage for travel by rail; (73) "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; (74) "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; (75) "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); (76) "rent-a-cab scheme operator" means any person engaged in the business of renting of cabs; (77) "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, to a client, in one or more disciplines of science or technology; (78) "securities" has the meaning assigned to it ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... service provided,- (a) to an investor, by a stock-broker in connection with the sale or purchase of securities listed on a recognised stock exchange; (b) to a subscriber, by the telegraph authority in relation to a telephone connection; (c) to a subscriber, by the telegraph authority in relation to a pager; (d) to a policy holder, by an insurer carrying on general insurance business in relation to general insurance business; (e) to a client, by an advertising agency in relation to advertisement, in any manner; (f) to a customer, by a courier agency in relation to door-to-door- transportation of time-sensitive documents, goods or articles; (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; (h) to a client, 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) to a client, by a clearing and fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uthority in relation to a communication through telegraph; (zf) to a subscriber, by the telegraph authority in relation to a communication through telex; (zg) to a subscriber, by the telegraph authority in relation to a facsimile communication; (zh) to a customer, by a commercial concern, in relation to online information and database access or retrieval or both in electronic form through computer network, in any manner; (zi) to a client, by a video production agency in relation to video-tape production, in any manner; (zj) to a client, 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 collecting broadcasting charges on behalf of the said ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the Indian Telegraph Act, 1885 (13 of 1885); (92) "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; (93) "telex" means a typed communication by using teleprinters through telex exchanges; (94) "tour" means a journey from one place to another irrespective of the distance between such places; (95) "tourist vehicle" has the meaning assigned to it in clause (43) of section 2 of the Motor Vehicles Act, 1988 (59 of 1988); (96) "tour operator" means any person engaged in the business of operating tours in a tourist vehicle covered by a permit granted under the Motor Vehicles Act, 1988 (59 of 1988) or the rules made thereunder; (97) "underwriter" has the meaning assigned to it in clause (f) of rule 2 of the Securities and Exchange Board of India (Underwriters) Rules, 1993; (95) "underwriting" has the meaning assigned to it in clause (g) of rule 2 of the Securities and Exchange Board of India (Underwriters) Rules, 1993; (99) "vessel" has the meaning assigned to it in clause (z) of section 2 of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... j), (zk), (zl), (zm), (zn) and (zo) of clause (90) of section 65 and collected in such manner as may be prescribed. (6) With effect from the date notified under section 149 of the Finance Act, 2002, there shall be levied a service tax at the rate of five per cent, of the value of the taxable services referred to in sub-clauses (zp), (zq), (zr), (zs), (zf), (zu), (zv), (zw), (zx), (zy), (zz) and (zza) of clause (90) of section 65 and collected in such manner as may be prescribed."; (c) in section 67, in the Explanation,- (i) in clause (e), the word "and" shall be omitted; (ii) in clause (f), for the words "by such manufacturer,", the words "by such manufacturer; and" shall be substituted; (iii) after clause (f), the following clause shall be inserted, namely:- "(g) the commission or any amount received by the rail travel agent from the Railways or the customer,"; (iv) in the portion beginning with the brackets, letter and words "(b) the cost of and ending with the words "providing the service; and", the word "and" shall be omitted; (v) after the portion beginning with brackets, letter and words "(c) the cost of parts" and ending with the words "two wheeled motor vehicles", the follo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... thereunder; (ii) in a case where the service tax is provisionally assessed under this Chapter or the rules made thereunder, the date of adjustment of the service tax after the final assessment thereof; (iii) in a case where any sum, relating to service tax, has erroneously been refunded, the date of such refund.'; (e) in section 75, for the words "twenty-four per cent.", the words "fifteen per cent." shall be substituted; (f) in section 78, in the proviso, for the words "twenty-five thousand rupees", the words "two lakh rupees" shall be substituted; (g ) in section 82, in sub-section (1),- (i) for the words "any other", the word "any" shall be substituted; (ii) for the words "to search or may himself search for such documents or books or things", the words "to search for and seize or may himself search for and seize, such documents or books or things" shall be substituted; (h) in section 83, after the figures and letters "11BB,", the figures and letter "11 D," shall be inserted; (i) in section 94, in sub-section (2), after clause (e), the following clause shall be inserted, riamely:- "(ee) the credit of service tax paid on the services consumed for providing a taxable service in ca ..... 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