9911796707
TMI BlogAmendment of Act 32 of 1994X X X X Extracts X X X X X X X X Extracts X X X X ..... ing, entered in the register of architects maintained under section 23 of the Architects Act, 1972 and also includes any commercial concern engaged in any manner, whether directly or indirectly, in rendering services in the field of architecture; (6) "assessee" means a person liable to pay the service tax and includes his agent; (7) "Board" means the Central Board of Excise and Customs constituted under the Central Boards of Revenue Act, 1963; (8) "body corporate" shall have the meanings assigned to it in or under clause (7) of section 2 of the Companies Act, 1956; (9) "cab" means a motor cab or maxi cab; (10) "caterer" means any person who supplies, either directly or indirectly, any food, edible preparations, alcoholic or non-alcoholic beverages or crockery and similar or accoutrements for any purpose or occasion; (11) "Central Excise Officer" has the meaning assigned to it in clause (b) of section 2 of the Central Excise Act, 1944. (12) "clearing and forwarding agent" means any person who is engaged in providing any service, either directly or indirectly, connected with the clearing and forwarding operations in any manner to any other person and includes a consignm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tings and floor coverings therein let our for consideration for organising any official, social or business function; (23) "mandap keeper" means a person who allows temporary occupation of a mandap for consideration for organising any official, social or business function; (24) "manpower recruitment agency" means any commercial engaged in providing any service, directly or indirectly, in any manner for recruitment of manpower, to a client. (25) "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; (26) "maxi cab" has the meaning assigned to it in clause (22) of section 2 of the Motor Vehicles Act, 1988; (27) "mechanised slaughter house" means a commercial concern engaged in the business of slaughtering of animals with the aid of machines; (28) "motor cab" has the meaning assigned to it in clause (25) of section 2 of the Motor Vehicles Act, 1988; (29) "pager" means an instrument, apparatus or appliance which is a non-speech, one way personal calling system with alert and has the capability of receiving, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ty, whether of a personal nature or otherwise, including the services of providing security personnel; (41) "service tax" means tax leviable under the provisions of this chapter; (42) "ship" means a sea-going vessel and includes a sailing vessel; (43) "shipping line" means any person who owns or charters a ship and includes an enterprise which operates or manages the business of shipping; (44) "steamer agent" means any person who undertakes, either directly or indirectly:- (a) to perform any service in connection with the ship's husbandry or dispatch including the rendering of administrative work related thereto; or (b) to book, advertise or canvas for cargo for or on behalf of a shipping line; or (c) to provide container feeder services for or on behalf of a shipping line; (45) "stock-broker" means a stock-broker who has either made an application for registration or is registered as a stock-broker in accordance with the rules and regulations made under the Securities and Exchange Board of India Act, 1992; (46) "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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... with the management of any organisation in any manner; (s) to a client, by a practicing charted accountant in his professional capacity, in any manner; (t) to a client, by a practicing cost accountant in his professional capacity, in any manner; (u) to a client, by a practicing company secretary in his professional capacity, in any manner; (v) to a client, by a real estate agent in relation to real estate; (w) to a client, by a security agency in relation to the security of any property or person, by providing security personal or otherwise and includes the provision of services of investigation, detection or verification of any fact or activity; (x) to a client, by a credit rating agency in relation to credit rating of any financial obligation, instrument or security; (y) to a client, by a market research 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 any person, by a mechanised slaughter house in relation to the slaughtering of bovine animals; (49) "telegraph authority" has the meaning assigned to it in clause (6) of section 3 of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -clause (p), (q), (r), (s), (t), (u), (v), (w), (x), (y) and (z) of clause (48) of section 65 and collected in such manner as may be prescribed. (5) With effect from the date notified under section 116 of the Finance (No. 2) Act, 1998, there shall be lived a service tax at the rate of one thousand rupees per annum on the taxable service referred to in sub-clause (za) of clause (48) of section 65 and collected in such manner as may be prescribed."; (3) in section 67.- (i) in clause (b), for the word "received", the word "charged" shall be substituted; (ii) in clause (c), for the word "received", the word "charged" shall be substituted; (iii) clauses (l), (m) and (n) shall be omitted; (iv) clauses (o), (p) and (q) shall respectively be relettered as clauses (l), (m) and (n) respectively; (v) after clause (n) as so relettered, the following clauses shall be inserted, namely:- "(o) in relation the service provided by an architect to a client, shall be the gross amount charged by such architect from the client for services rendered in professional capacity in any manner. (p) in relation to the service provided by an interior decorator to a client, shall be the gross amo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion to the service provided by an underwriter to a client, shall be the gross amount charged by such underwriter from the client fro services rendered in relation to underwriting in any manner."; (4) for sections 68 to 71, the following sections shall be substituted, namely:- "68. Payment of service tax.- (1) Every person providing taxable service to any person shall pay service tax at the rate specified in section 66 in such manner and within such period as may be prescribed. (2) Notwithstanding anything contained in sub-section (1), in respect of any taxable service notified by the Central Government in the Official Gazette, the service tax thereon shall be paid by such person and in such manner as may be prescribed at the rate specified in section 66 and all the provisions of this Chapter shall apply to such person as if he is the person liable for paying the service tax in relation to such service. 69. Registration.- Every person liable to pay the service tax under this Chapter or the rules made thereunder shall, within such time and in such manner and in such form as may be prescribed, make an application for registration t the Central Excise Officer. 70. Furnis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rules made hereunder, who fails to pay such tax shall pay in addition to paying such tax, and interest on that tax in accordance with the provisions of section 75, a penalty which shall not be less than one hundred rupees but which may extend to two hundred rupees for every day during which such failure continues, so, however, that the penalty under this clause shall not exceed the amount of service tax that he failed to pay. 77. Penalty for failure to furnish prescribed return.- If a person fails to furnish in due time the return which he is required to furnish under Section 70 or the rules made thereunder he shall pay, by way of penalty, a sum which shall not be less than one hundred rupees but which may extend to two hundred rupees for every week or part thereof during which such failure continues."; (8) in section 82, for the words "if the Central Excise Officer has reason to believe", the words "If the Commissioner of Central Excise has reason to believe" shall be substituted; (9) in section 83, after the figures and letter "11B", the figures and letters "11BB, 12A" shall be inserted; (10) sections 87 to 92 shall be omitted; (11) for section 93, the following section ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
