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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 ..... 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 dealer of foreign exchange" has the meaning assigned to "authorised person" in clause (c) of section 2 of the Foreign Exchange Management Act, 1999 (42 of 1999); (9) "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, light motor vehicle or two wheeled motor vehicle manufactured by such manufacturer; (10) "banking" has the meaning assigned to it in clause (b) of section 5 of the Banking Regulation Act, 1949 (10 of 1949); (11)" 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); (12) "banking and other financial service" means - (a) the following services provided by a banking company or a financial institution including a non-banking financial company or any ot ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e or collecting the broadcasting charges on behalf of the said agency or organisation; (17) "beauty treatment" means face and beauty treatment, cosmetic treatment, manicure, pedicure or counselling services on beauty, face care or make-up; (18) "beauty parlour" means any establishment providing beauty treatment services; (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, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion 2 of the Information Technology Act, 2000 (21 of 2000); (31) "consulting engineer" means any professionally qualified engineer or an engineering firm who, either directly or indirectly, renders any advice, consultancy or technical assistance in any manner to a client in one or more disciplines of engineering; (32) "convention" means a formal meeting or assembly which is not open to the general public, but does not include a meeting or assembly, the principal purpose of which is to provide any type of amusement, entertainment or recreation; (33) "courier agency" means a commercial concern engaged in the door-to-door transportation of time-sensitive documents, goods or articles utilising the services of a person, either directly or indirectly, to carry or accompany such documents, goods or articles; (34) "credit rating agency" means any commercial concern 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 p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 franchiser, directly or indirectly, a fee; and (iv) the franchisee is under an obligation not to engage in selling or providing similar goods or services or process, identified with any other person; (48) "franchiser" means any person who enters into franchise with a franchisee and includes any associate of franchiser or a person designated by franchiser to enter into franchise on his behalf and the term "franchisee" shall be construed accordingly; (49) "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); (50) "goods" has the meaning assigned to it in clause (7) of section 2 of the Sale of Goods Act, 1930 (3 of 1930); (51) "health and fitness service" means service for physical well being such as, sauna and steam bath, turkish bath, solarium, spas, reducing or slimming salons, gymnasium, yoga, meditation, massage (excluding therapeutic massage) or any other like service ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , either directly or indirectly, in connection with the management of any organisation in any manner and includes any person who renders any advice, consultancy or technical assistance, relating to conceptualising, devising, development, modification, rectification or upgradation of any working system of any organisation; (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; (67) "mandap keeper" means a person who allows temporary occupation of a mandap for a consideration for organising any official, social or business function; (68) "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; (69) "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; (70) "maxicab" has the meani ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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; (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, o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng services for goods including liquids and gases but does not include any service provided for storage of agricultural produce or any service provided by a cold storage; (103) "sub-broker" means a sub-broker who has either made an application for registration or is registered as a sub-broker in accordance with the rules and regulations made under the Securities and Exchange Board of India Act, 1992 (15 of 1992); (104) "subscriber" means a person to whom any service of 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; (105) "taxable service" means any 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 couri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... search agency in relation to market research of any product, service or utility, in any manner; (z) to a client, by an underwriter in relation to underwriting, in any manner; (za) to a client, by a scientist or a technocrat, or any science or technology institution or organisation, in relation to scientific or technical consultancy; (zb) to a customer, by a photography studio or agency in relation to photography, in any manner; (zc) to a client, by any commercial concern in relation to holding of a convention, in any manner; (zd) to a subscriber, by the telegraph authority in relation to a leased circuit; (ze) to a subscriber, by the telegraph authority 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 (FAX) communication; (zh) to a customer, by a commercial concern, in relation to on-line 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 clien ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ss services; (zx) to a policy holder, by an insurer carrying on life insurance business in relation to life insurance business; (zy) to a policyholder or insurer by an actuary, or intermediary or insurance intermediary or insurance agent, in relation to insurance auxiliary services concerning life insurance business; (zz) to a customer, 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 a commercial concern in relation to business auxiliary service; (zzc) to any person, by a commercial training or coaching centre in relation to commercial training or coaching; (zzd) to a customer, by a commissioning and installation agency in relation to commissioning or installation; (zze) to a franchisee, by the franchiser in relation to franchise; (zzf) to any person, by an internet cafe in relation to access of internet; (zzg) to a customer, by any person in relation to 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 inspecti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... urs in a tourist vehicle covered by a permit granted under the Motor Vehicles Act, 1988 (59 of 1988) or the rules made thereunder; (116) "underwriter" has the meaning assigned to it in clause (f) of rule 2 of the Securities and Exchange Board of India (Underwriters) Rules, 1993; (117) "underwriting" has the meaning assigned to it in clause (g) of rule 2 of the Securities and Exchange Board of India (Underwriters) Rules, 1993; (118) "vessel" has the meaning assigned to it in clause (z) of section 2 of the Major Port Trusts Act, 1963 (38 of 1963); (119) "video production agency" means any professional videographer or any commercial concern engaged in the business of rendering services relating to video-tape production; (120) "video-tape production" means the process of any recording of any programme, event or function on a magnetic tape and includes editing thereof, 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. 65A. Classification of taxable services. — (1) For t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (i) initial deposit made by the subscriber at the time of application for telephone connection or pager or facsimile (FAX) or telegraph or telex or for leased circuit; (ii) the cost of unexposed photography film, unrecorded magnetic tape or such other storage devices, if any, sold to the client during the course of providing the service; (iii) the cost of parts or accessories, or consumables such as lubricants and coolants, if any, sold to the customer during the course of service or repair of motor cars, light motor vehicle or two wheeled motor vehicles; (iv) the airfare collected by air travel agent in respect of service provided by him; (v) the rail fare collected by rail travel agent in respect of service provided by him; (vi) the cost of parts or other material, if any, sold to the customer during the course of providing maintenance or repair service; and (vii) the cost of parts or other material, if any, sold to the customer during the course of providing commissioning or installation service."; (d) in section 73, - (i) in sub-section (1), in the Explanation, for the words "six months", the words "one year" shall be substituted; (ii) after sub-section (2), the following sub- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he case may be, the Deputy Commissioner of Central Excise determining such service tax, the amount of penalty liable to be paid by such person under this section shall be twenty-five per cent. of the service tax so determined : Provided further that the benefit of reduced penalty under the first proviso shall be available only if the amount of penalty so determined has also been paid within the period of thirty days referred to in that proviso : Provided also that where the service tax determined to be payable is reduced or increased by the Commissioner (Appeals), the Appellate Tribunal or, as the case may be, the court, then, for the purposes of this section, the service tax as reduced or increased, as the case may be, shall be taken into account : Provided also that in case where the service tax determined to be payable is increased by the Commissioner (Appeals), the Appellate Tribunal or, as the case may be, the court, then, the benefit of reduced penalty under the first proviso shall be available, if the amount of service tax so increased, the interest payable thereon and twenty-five per cent. of the consequential increase of penalty have also been paid within thirty days of co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... venture in India in collaboration with a non-resident; or (iii) a wholly owned subsidiary Indian company, of which the holding company is a foreign company, who proposes to undertake any business activity in India and makes application for advance ruling; (c) "application" means an application made to the Authority under sub-section (1) of section 96C; (d) "Authority" means the Authority for Advance Rulings constituted under section 28F of the Customs Act, 1962 (52 of 1962); (e) "non-resident", "Indian company" and "foreign company" have the meanings respectively assigned to them in clauses (30), (26) and (23A) of section 2 of the Income-tax Act, 1961 (43 of 1961); (f) words and expressions used but not defined in this Chapter and defined in the Central Excise Act of 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 duty of excise. 96B. Vacancies, etc., not to invalidate proceedings. — No proceeding before, or pronouncement of advance ruling by, the Authority under this Chapter shall be questioned or shall be invalid on the ground merely of the existence of any vacancy or defect in the constitution o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... g on the question specified in the application. (5) On a request received from the applicant, the Authority shall, before pronouncing its advance ruling, provide an opportunity to the applicant of being heard, either in person or through a duly authorised representative. Explanation .- For the purposes of this sub-section, "authorised representative" has the meaning assigned to it in sub-section (2) of section 35Q of the Central Excise Act, 1944. (1 of 1944). (6) The Authority shall pronounce its advance ruling in writing within ninety days of the receipt of application. (7) A copy of the advance ruling pronounced by the Authority, duly signed by the Members and certified in the prescribed manner shall be sent to the applicant and to the Commissioner of Central Excise, as soon as may be, after such pronouncement. 96E. Applicability of advance ruling. - (1) The advance ruling pronounced by the Authority under section 96D shall be binding only- (a) on the applicant who had sought it; (b) in respect of any matter referred to in sub-section (2) of section 96C; (c) on the Commissioner of Central Excise, and the Central Excise authorities subordinate to him, in respect of the applicant. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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