TaxTMI 
TaxTMI 
Definitions
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.... (2) for providing output service; 23[(B) motor vehicle designed for transportation of goods including their chassis registered in the name of the service provider, when used for- (i) providing an output service of renting of such motor vehicle; or (ii) transportation of inputs and capital goods used for providing an output service; or (iii) providing an output service of courier agency] 7[(C) motor vehicle designed to carry passengers including their chassis, registered in the name of the provider of service, when used for providing output service of- (i) transportation of passengers; or (ii) renting of such motor vehicle; or (iii) imparting motor driving skills] 8[(D) components, spares and accessories of motor vehicles which are capital goods for the assesse,] (b) "Customs Tariff Act" means the Customs Tariff Act, 1975 (51 of 1975); (c) "Excise Act" means the Central Excise Act, 1944 (1 of 1944); (d) "exempted goods" means excisable goods which are exempt from the whole of the duty of excise leviable thereon, and includes goods which are chargeable to "Nil" rate of duty 10[goods in respect of which the benefit of an ....
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....r - (a) construction or execution of works contract of a building or a civil structure or a part thereof; or (b) laying of foundation or making of structures for support of capital goods, except for the provision of service portion in the execution of a works contract or construction service as listed under clause (b) of section 66E of the Act;] 42[(C) capital goods, except when,- (i) used as parts or components in the manufacture of a final product; or (ii) the value of such capital goods is upto ten thousand rupees per piece;] (D) motor vehicles; (E) any goods, such as food items, goods used in a guesthouse, residential colony, club or a recreation facility and clinical establishment, when such goods are used primarily for personal use or consumption of any employee; and (F) any goods which have no relationship whatsoever with the manufacture of a final product. Explanation. - For the purpose of this clause, "free warranty" means a warranty provided by the manufacturer, the value of which is included in the price of the final product and is not charged separately from the customer;] 13[(l) 45['"input service" means,- (i) services provided or agreed to be pro....
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....provided in relation to outdoor catering, beauty treatment, health services, cosmetic and plastic surgery, membership of a club, health and fitness centre, life insurance, health insurance and travel benefits extended to employees on vacation such as Leave or Home Travel Concession, when such services are used primarily for personal use or consumption of any employee;" 34[Explanation.-For the purpose of this clause, sales promotion includes services by way of sale of dutiable goods on commission basis.] (m) "input service distributor" means an office of the manufacturer or producer of final products or provider of output service, which receives invoices issued under rule 4A of the Service Tax Rules, 1994 towards purchases of input services and issues invoice, bill or, as the case may be, challan for the purposes of distributing the credit of service tax paid on the said services to such manufacturer or producer or provider 43[or an outsourced manufacturing unit], as the case may be; (n) "job work" means processing or working upon of raw material or semi-finished goods supplied to the job worker, so as to complete a part or whole of the process resulting in t....
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....t) words and expressions used in these rules and not defined but defined in the Excise Act or the Finance Act shall have the meanings respectively assigned to them in those Acts. ******************** Notes:- 1. explanation to clause 2(p) has been omitted vide notification no. 08/2006 CE(NT) dated 19-4-2006 2. Old sub rule (na) has been renumbered as (naa) and new sub rule (na) has been inserted with effect from 30-9-2006 vide notification no. 19/2006 CE(NT) dated 30-9-2006 3. In rule 2, in clause (a), in sub-clause (A), in item (i), for the words and figures "heading No.68.02 and sub-heading No.6801.10", the words and figures "heading 6805, grinding wheels and the like, and parts thereof falling under heading 6804" has been substituted vide notification no. 7/2007 CE(NT) dated 21-2-2007 4. in clause (l), for the words "clearance of final products from the place of removal", the words "clearance of final products, upto the place of removal," has been substituted wide notification no. 10/2008 CE(NT) dated 1-3-2008 with effect from 1-4-2008; 5. in clause (p), for the words "any taxable service provided by the provider of taxab....
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....steam used in or in relation to manufacture of final products or for any other purpose, within the factory of production; (ii) all goods, except light diesel oil, high speed diesel oil, motor spirit, commonly known as petrol and motor vehicles, used for providing any output service; Explanation 1. - The light diesel oil, high speed diesel oil or motor spirit, commonly known as petrol, shall not be treated as an input for any purpose whatsoever; Explanation 2. - Input include goods used in the manufacture of capital goods which are further used in the factory of the manufacturer 6[but shall not include cement, angles, channels, Centrally Twisted Deform bar(CTD) or Thermo Mechanically Treated bar(TMT) and other items used for construction of factory shed, building or laying of foundation or making of structures for support of capital goods];]" 13. Substituted vide notification no. 3/2011-CE(NT) dated 1.3.2011 w.e.f. 1.4.2011, before it was read as, "[ (l) "input service" means any service,- (i) used by a provider of taxable service for providing an output service; or (ii) used by the manufacturer, whether directly or indirectly, in or in relation to the manufac....
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....s (d) and (zo) of clause (105) of section 65 of the Finance Act," Further Substituted vide Notification No.28/2012-Central Excise (N.T), Dated 20/06/2012 , before it was read as:- "(BA) 21[specified in sub-clauses (d) and (zo) of clause (105) of section 65 of the Finance Act, in so far as they relate to a motor vehicle which is not a capital goods," shall be substituted with effect from the first day of April, 2012] except when used by - (a) a manufacturer of a motor vehicle in respect of a motor vehicle manufactured by him; or (b) a provider of output service as specified in sub-clause (d) of clause (105) of section 65 of the Finance Act, in respect of a motor vehicle insured or reinsured by him; or] 22. Inserted vide Notification No.28/2012-Central Excise (N.T), Dated 20/06/2012 23. Substituted vide Notification No.28/2012-Central Excise (N.T), Dated 20/06/2012 , before it was read as:-"(B) motor vehicle 19[falling under tariff headings 8702, 8703, 8704, 8711 and their chassis] registered in the name of provider of output service for providing taxable service as specified in sub-clauses (f), (n), (o), (zr), (zzp), (zzt) and (zzw) of clause (105) of section 65 of the Financ....
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....013-Central Excise (N.T.) dated December 31, 2013 w.e.f. 1st day of March, 2014, but the same was Recinded vide Notification No. 07/2014 - Central Excise (N.T.) dated 26th February, 2014 31. Substituted vide Notification No. 18 /2013-Central Excise (N.T.) dated December 31, 2013 w.e.f. 1st day of March, 2014, but the same was Recinded vide Notification No. 07/2014 - Central Excise (N.T.) dated 26th February, 2014 32. Substituted vide Notification No. 18 /2013-Central Excise (N.T.) dated December 31, 2013 w.e.f. 1st day of March, 2014, but the same was Recinded vide Notification No. 07/2014 - Central Excise (N.T.) dated 26th February, 2014 33. Inserted vide Notification No. 21/2014-Central Excise (N.T.) dated 11th July, 2014 w.e.f. 11th day of July, 2014. 34. Inserted vide Not. 02/2016 - Dated 3-2-2016. 35. Substituted vide Not. 13/2016 - Dated 1-3-2016, w.e.f. 1st day of April, 2016, before it was read as, "heading 6804". 36. Omitted vide Not. 13/2016 - Dated 1-3-2016, w.e.f. 1st day of April, 2016, before it was read as, "but does not include any equipment or appliance used in an office" 37. Inserted vide Not. 13/2016 - Dated 1-3-2016, w.e.f. 1st day of Apr....