TaxTMI 
TaxTMI 
Definitions
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....; (vi) tubes and pipes and fittings thereof; ^16[***] (vii) ^17[storage tank and] ^18[(viii) motor vehicles other than those falling under tariff headings 8702, 8703, 8704, 8711 and their chassis, ^22[but including dumpers and tippers]] used- (1) in the factory of the manufacturer of the final products, ^36[***]; or ^9[(1A) outside the factory of the manufacturer of the final products for generation of electricity ^37[or for pumping of water] for captive use within the factory; or] (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- ....
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.... such taxable service, shall be taken; ^38[but shall not include a service - (a) which is exported in terms of rule 6A of the Service Tax Rules, 1994; or (b) by way of transportation of goods by a vessel from customs station of clearance in India to a place outside India;].] (f) "Excise Tariff Act" means the Central Excise Tariff Act, 1985 (5 of 1986); (g) "Finance Act" means the Finance Act, 1994 (32 of 1994); (h) "final products" means excisable goods manufactured or produced from input, or using input service; (ij) "first stage dealer" means ^30[a dealer, who purchases the goods directly from],- (i) ^31[the manufacturer under the cover of an invoice] issued in terms of the provisions of Central Excise Rules, 2002 or from the depot of the said manufacturer, or from premises of the consignment agent of the said manufacturer or from any other premises from where the goods are sold by or on behalf of the said manufacturer, under cover of an invoice; or ....
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....iece;] (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 provided by a person located in non-taxable territory to a person located in non-taxable territory by way of transportation of goods by a vessel from a place outside India....
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....ng of a motor vehicle], in so far as they relate to a motor vehicle which is not a capital goods; or ^21[(BA) service of general insurance business, servicing, repair and maintenance , in so far as they relate to a motor vehicle which is not a capital goods, except when used by - (a) a manufacturer of a motor vehicle in respect of a motor vehicle manufactured by such person ; or (b) an insurance company in respect of a motor vehicle insured or reinsured by such person; or] (C) such as those provided in relation to outdoor catering, beauty treatment, health services, cosmetic and plastic su....
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....1A) of rule 4 of the Central Excise Rules, 2002;‟; (o) "notification" means the notification published in the Official Gazette; ^29[(p) "output service" means any service provided by a provider of service located in the taxable territory but shall not include a service,- (1) specified in section 66D of the Finance Act; or (2) where the whole of service tax is liable to be paid by the recipient of service.] (q) "person liable for paying service tax" has the meaning as assigned to it in clause (d) of sub-rule (1) of rule 2 of the Service Tax Rules, 1994; ^33[(qa) "place of removal" means- (i) a factory or any other place or premises of production or manufacture of the excisable goods; (ii) a warehouse or any other place or premises wherein the excisable goods have been permitted to be deposited without payment of duty; (iii) a depot, premises of a consignment agent or any other place or premises from where th....
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....the said Finance Act." 8. Substituted vide notification no. 18/2012 CE(NT) dated 17-3-2012, w.e.f. 1-4-2012, before it was read as, "(D) components, spares and accessories of motor vehicles, dumpers or tippers, as the case may be, used to provide taxable services as specified in sub-clauses (B) and (C)" Earlier it was Inserted vide Notification no. 29/2010 - CE(NT) dated 24-9-2010. 9. Inserted vide notification no. 3/2011-CE(NT) dated 1.3.2011 w.e.f. 1.4.2011 10. Inserted vide notification no. 3/2011-CE(NT) dated 1.3.2011 w.e.f. 1.3.2011 Further Substituted vide Notification No. 21/2012- Central Excise (N.T.), dated 27/03/2012, before it was read as:- "and goods in respect of which the benefit of an exemption under notification No. 1/2011-CE, dated the 1st March, 2011 is availed" 11. Inserted vide notification no. 3/2011-CE(NT) dated 1.3.2011 w.e.f. 1.4.2011 12. Substituted vide notification no. 3/2011-CE(NT) dated 1.3.2011 w.e.f. 1.4.2011, before it was read as, "[(k) "input" means- (i) all goods, except light diesel oil, high speed diesel oil and motor spirit, commonly known as petrol, used in or in re....
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....goods and outward transportation upto the place of removal;]" 14. Substituted vide notification no. 3/2011-CE(NT) dated 1.3.2011 w.e.f. 1.3.2011, before it was read as, "[^ [2](naa) "manufacturer" or "producer" in relation to articles of jewellery falling under heading 7113 of the First Schedule to the Excise Tariff Act, includes a person who is liable to pay duty of excise leviable on such goods under sub-rule (1) of rule 12AA of the Central Excise Rules, 2002;]' 15. Substituted vide notification no. 9/2011 CE(NT) dated 24.3.2011, before it was read as, "jewellery falling under heading 7113" 16. Omitted vide notification no. 18/2012 CE(NT) dated 17-3-2012 w.e.f. 1-4-2012, before it was read as, "and" 17. Substituted vide notification no. 18/2012 CE(NT) dated 17-3-2012 w.e.f. 1-4-2012, before it was read as, "storage tank," 18. Inserted vide notification no. 18/2012 CE(NT) dated 17-3-2012, w.e.f. 1-4-2012 19. Inserted vide notification no. 18/2012 CE(NT) dated 17-3-2012, w.e.f. 1-4-2012 20. Substituted vide notification no. 3/2011-CE(NT) dated 1.3.2011 w.e.f. 1.4.2011, before it was read as, "(B) specified in sub-clauses (d), (o)....
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.... 25. Substituted vide Notification No.28/2012-Central Excise (N.T), Dated 20/06/2012 , before it was read as:-"( "(B) any goods used for- (a) construction 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 any taxable service specified in sub-clauses (zn), (zzl), (zzm), (zzq), (zzzh) and (zzzza) of clause (105) of section 65 of the Finance Act;" 26. Substituted vide Notification No.28/2012-Central Excise (N.T), Dated 20/06/2012 , before it was read as:-" " taxable service" 27. Substituted vide Notification No.28/2012-Central Excise (N.T), Dated 20/06/2012 , before it was read as:-" but excludes services" 28. Substituted vide Notification No.28/2012-Central Excise (N.T), Dated 20/06/2012 , before it was read as:- "(A) specified in sub-clauses (p), (zn), (zzl), (zzm), (zzq), (zzzh) and (zzzza) of clause (105) of section 65 of the Finance Act (hereinafter referred as specified services), in so far as they are used for- (a) construction of a building or a civil structure or a part thereof; or (b) laying of f....