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TMI BlogDefinitionsX X X X Extracts X X X X X X X X Extracts X X X X ..... vice provider or through one agent acting on behalf of more than one service provider, and which involves no stopover between any of the legs of the journey for which one or more separate tickets or invoices are issued; (e) 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); 2 [ (f) intermediary means a broker, an agent or any other person, by whatever name called, who arranges or facilitates a provision of a service (hereinafter called the 'main' service) or a supply of goods, between two or more persons, but does not include a person who provides the main service or supplies the goods on his account;] (g) leg o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (i) the location of his business establishment; or (ii) where services are used at a place other than the business establishment, that is to say, a fixed establishment elsewhere, the location of such establishment; or (iii) where services are used at more than one establishment, whether business or fixed, the establishment most directly concerned with the use of the service; and (iv) in the absence of such places, the usual place of residence of the recipient of service. Explanation :-. For the purposes of clauses (h) and (i), usual place of residence in case of a body corporate means the place where it is incorporated or otherwise legally constitu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation means the registration under rule 4 of the Service Tax Rules, 1994 ; (q) telecommunication service means service of any description (including electronic mail, voice mail, data services, audio text services, video text services, radio paging and cellular mobile telephone services) which is made available to users by means of any transmission or reception of signs, signals, writing, images and sounds or intelligence of any nature, by wire, radio, visual or other electro-magnetic means but shall not include broadcasting 4 [and online information and database access or retrieval ] services. (r) words and expressions used in these rules and not defined, but defined in the Act, shall have the me ..... X X X X Extracts X X X X X X X X Extracts X X X X
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