TaxTMI 
TaxTMI 
Definitions (Upto 30-6-2012)
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....rts Authority of India Act, 1994 (55 of 1994); (3d) "airports authority" means the Airports Authority of India constituted under section 3 of the Airports Authority of India Act, 1994 (55 of 1994) and also includes any person having the charge of management of an airport or a civil enclave;] (4) "air travel agent" means any person engaged in providing any service connected with the booking of passage for travel by air; (5) "Appellate Tribunal" means the Customs, Excise and Service Tax Appellate Tribunal constituted under section 129 of the Customs Act, 1962 (52 of 1962); (6) "architect" means any person whose name is, for the time being, entered in the 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; ^A4[(7a) "auction of property" includes calling the auction or providing a facility, advertising or illustrating services, pre-auction price estimates, short-term storage services, r....
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.... (ii) such contract is for use and occupation of the asset by the lessee; (iii) the lease payment is calculated so as to cover the full cost of the asset together with the interest charges; and (iv) the lessee is entitled to own, or has the option to own, the asset at the end of the lease period after making the lease payment;] ^A9[(ii) ***] (iii) merchant banking services; ^A22(iv)securities and foreign exchange (forex) broking, and purchase or sale of foreign currency, including money changing; (v) asset management including portfolio management, all forms of fund management, pension fund management, [cust....
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.... obtaining sponsorships for broadcasting of any programme or ^A12[collecting the broadcasting charges or permitting the rights to receive any form of communication like sign, signal, writing, picture, image and sounds of all kinds by transmission of electro-magnetic waves through space or through cables, direct to home signals or by any other means to cable operator including multisystem operator or any other person on behalf of the said agency] or organisation, by its branch office or subsidiary or representative in India or any agent appointed in India or by any person who acts on its behalf in any manner; (16) "broadcasting agency or organisation" means any agency or organisation engaged in providing service in relation to broadcasting in any manner and, in the case of a broadcasting agency or organisation, having its head office situated in any place outside India, includes its branch office or subsidiary or representative in India or any agent appointed in India or any person who acts on its behalf in any manner, engaged in the activity of selling of time slots for broadcasting of any programme or obtaining sponsorships for programme or ^A12[collecting the broadcasting....
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....ods.] ^A17[Explanation. - For the removal of doubts, it is hereby declared that for the purposes of this clause, - (a) "commission agent" means any person who acts on behalf of another person and causes sale or purchase of goods, or provision or receipt of services, for a consideration, and includes any person who, while acting on behalf of another person - (i) deals with goods or services or documents of title to such goods or services; or (ii) collects payment of sale price of such goods or services; or (iii) guarantees for collection or payment for such goods or services; or (iv) undertakes any activities relating to such sale or purchase of such goods or services; &nb....
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....minal, for all modes of transport, and cargo handling service incidental to freight; and (b) service of packing together with transportation of cargo or goods, with or without one or more of other services like loading, unloading, unpacking, but does not include, handling of export cargo or passenger baggage or mere transportation of goods;] (24) "caterer" means any person who supplies, either directly or indirectly, any food, edible preparations, alcoholic or non-alcoholic beverages or crockery and similar articles or accoutrements for any purpose or occasion; ^B1[(24a) "civil enclave" has the meaning assigned to it in clause (i) of section 2 of the Airports Authority of India Act, 1994 (55 of 1994);] ^B2[(24b) "cleaning activity" means cleaning, including specialised cleaning services such as disinfecting, exterminating or sterilising of objects or premises, of - (i) commercial or industrial buildings and premises thereof; or (ii) factory, plant or machinery, tank or reservoir of such commercial or industrial buil....
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....nbsp; (ii) occupied, or to be occupied, primarily with; or (iii) engaged, or to be engaged, primarily in, commerce or industry, or work intended for commerce or industry, but does not include such services provided in respect of roads, airports, railways, transport terminals, bridges, tunnels and dams;] (26) "commercial training or coaching" means any training or coaching provided by a commercial training or coaching centre; (27) "commercial training or coaching centre" means any institute or establishment providing commercial training or coaching for imparting skill or knowledge or lessons on any subject or field other than the sports, with or without issuance of a certificate and includes coaching or tutorial classes ^B22[***]; ^B4[(28) xxx ] (29) "commissioning and installation agency" means any agency providing service ^B5[in relation to erection, commissioning or installation;] (30) "computer network" has the meaning assigned to it in clause (j) of sub-sectio....
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....nbsp; (iii) by any person, including an issuing bank and an acquiring bank, to any other person in relation to settlement of any amount transacted through such card. Explanation. - For the purposes of this sub-clause, "acquiring bank" means any banking company, financial institution including non-banking financial company or any other person, who makes the payment to any person who accepts such card; (iv) in relation to joint promotional cards or affinity cards or co-branded cards; (v) in relation to promotion and marketing of goods and services through such card; (vi) by a person, to an issuing bank or the holder of such card, for making use of automated teller machines of such person; and (vii) by the owner of trade marks or brand name to the issuing bank under an agreement, for use of the trade mark or brand name and other services in relation to such card, whether or no....
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....of the Information Technology Act, 2000 (21 of 2000); ^B15[(39a) "erection, commissioning or installation" means any service provided by a commissioning and installation agency, in relation to, - (i) erection, commissioning or installation of plant, ^B16[machinery, equipment or structures, whether pre-fabricated or otherwise]; or (ii) installation of - (a) electrical and electronic devices, including wirings or fittings therefor; or (b) plumbing, drain laying or other installations for transport of fluids; or (c) heating, ventilation or air-conditioning including related pipe work, duct work and sheet metal work; or (d) thermal ins....
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.... 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); ^C2[(50a) "goods carriage" has the meaning assigned to it in clause (14) of section 2 of the Motor Vehicles Act, 1988 (59 of 1988); (50b) "goods transport agency" means any ^C3[person who] provides service in relation to transport of goods by road and issues consignment note, by whatever name called;] (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; (52) "health club and fitness centre" means any establishment, including a hotel or a resort, providing health and fitness service; (53) "information" has the meaning assigned to it in clause (v) of sub-se....
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....bsp; (i) internet backbone services, including carrier services of internet traffic by one Internet Service Provider to another Internet Service Provider, (ii) internet access services, including provision of a direct connection to the internet and space for the customer's web page, (iii) provision of telecommunication services, including fax, telephony, audio conferencing and video conferencing, over the internet;] (58) "insurer" means any person carrying on the general insurance business or life insurance business ^C9[and includes a reinsurer]; (59) "interior decorator" means any person engaged, whether directly or indirectly, in the business of providing by way of advice, consultancy, technical assistance or in any other manner, services related to planning, design or beautification of spaces, whether man-made or otherwise and includes a landscape designer; ^C10[(59a) "issue" means an offer of sale or purchase of securities to, or from, the public or the holder of securities;] ^C11[(60)* **]  (61) "life insuranc....
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....ancy or technical assistance, in relation to financial management, human resources management, marketing management, production management, logistics management, procurement and management of information technology resources or other similar areas of management;] (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; ^D5 [Explanation. - For the purposes of this clause, "social function" includes marriage;] (67) "mandap keeper" means a person who allows temporary occupation of a mandap for a consideration for organising any official, social or business function; ^D6 [Explanation. - For the purposes of this clause, "social function" includes marriage;] ^D7[(68) "manpower recruitment or supply agency" means any ^D8[person] engaged in providing any service, directly or indirectly, in any manner for recruitmen....
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....storing and displaying numeric or alpha-numeric messages; ^D13[(77a) "pandal or shamiana" means a place specially prepared or arranged for organising an official, social or business function; ^D14[Explanation. - For the purposes of this clause, "social function" includes marriage;] (77b) "pandal or shamiana contractor" means a person engaged in providing any service, either directly or indirectly, in connection with the preparation, arrangement, erection or decoration of a pandal or shamiana and includes the supply of furniture, fixtures, lights and lighting fittings, floor coverings and other articles for use therein;] ^D15(77c) "passenger" means any person boarding an aircraft in India for performing domestic journey or international journey], but does not include - (i) a person who has arrived at such customs airport from a place outside India and is in transit through India, provided that he does not pass through immigration and does not leave customs area and continues his journey to a place outside India; and  ....
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....^E3[(86c) "public relations" includes strategic counselling based on industry, media and perception research, corporate image management, media relations, media training, press release, press conference, financial public relations, brand support, brand launch, retail support and promotions, events and communications and crisis communications;] ^E21[(86d) "processing and clearing house" means any person including the clearing corporation authorised or assigned by a recognised stock exchange, recognised association or a registered association to perform the duties and functions of a clearing house in relation to,- (i) the periodical settlement of contracts for, or relating to, the sale or purchase of securities, goods or forward contracts and differences thereunder; (ii) the delivery of, and payment for, securities, goods or forward contracts; (iii) any other matter incidental to, or connected with, securities, goods and forward contracts;] (87) "rail travel agent" means any person engaged in providing any service connected with booking of pa....
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....es, theatres, exhibition halls and multiple-use buildings;] ^ E22[Explanation 2.- For the removal of doubts, it is hereby declared that for the purposes of this clause "renting of immovable property" includes allowing or permitting the use of space in an immovable property, irrespective of the transfer of possession or control of the said immovable property;] (91) "rent-a-cab scheme operator" means any person engaged in the business of renting of cabs; ^E7[(91a) "residential complex" means any complex comprising of - (i) a building or buildings, having more than twelve residential units; (ii) a common area; and (iii) any one or more of facilities or services such as park, lift, parking space, community hall, common water supply or effluent treatment system, located within a premises and the layout of such premises is approved by an authority under any law for the time being in force, but does not include a complex which i....
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....reight charges on behalf of the owner; (iv) arrangements for loading and unloading; (v) providing for victualling or storing of ship; (vi) negotiating contracts for bunker fuel and lubricating oil; (vii) payment, on behalf of the owner, of expenses incurred in providing services or in relation to the management of ship; (viii) the entry of ship in a protection or indemnity association; (ix) dealing with insurance, salvage and other claims; and (x) arranging of insurance in relation to ship;] (97) "shipping line" means any person who owns or charters a ship and includes an enterprise which operates or manages the business of shipping; ^E11[(97a) "site formation and clearance, excavation and earthmoving and demolition" includes, - (i) ....
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....ho has either made an application for registration or is registered as a stock-broker ^E24[***] in accordance with the rules and regulations made under the Securities and Exchange Board of India Act, 1992 (15 of 1992);] (102) "storage and warehousing " includes storage and warehousing 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; ^E16 [(103) *** ] ^E17[(104) *** ] ^E18[(104a) "survey and exploration of mineral" means geological, geophysical or other prospecting, surface or sub-surface surveying or map making service, in relation to location or exploration of deposits of mineral, oil or gas;] ^E19[(104b) "survey and map-making" means geological, geophysical or any other prospecting, surface, sub-surface or aerial surveying or map-making of any kind, but does not include survey and exploration of mineral;] ^E20[(104c) "support services of business or commerce" means services provided in relation to business or commerce and includes evaluation of prospective customers, telemarketing, processing of purch....
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....ell as the booking, advertising or canvassing of cargo, including container feeder services; (j) ^F37[to any person], by a clearing and forwarding agent in relation to clearing and forwarding operations, in any manner; ^F6[(k)^ F37[to any person], by a manpower recruitment or supply agency in relation to the recruitment or supply of manpower, temporarily or otherwise, in any manner;] ^F7[Explanation. - For the removal of doubts, it is hereby declared that for the purposes of this sub-clause, recruitment or supply of manpower includes services in relation to pre-recruitment screening, verification of the credentials and antecedents of the candidate and authenticity of documents submitted by the candidate;] (l) ^F38[to any person], by an air travel agent in relation to the booking of passage for travel by air; (m) to ^F40[any person], by a mandap keeper in relation to the use of mandap in any manner including the facilities ^F8[provided or to be provided to ^F40[such person], in relation to such use and also the se....
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....7[to any person], by any ^F10[person] in relation to holding of a convention, in any manner; ^F11 [(zd) ***] ^F11 [(ze) ***] ^F11 [(zf) ***] ^F11 [(zg) ***] (zh) ^F38[to any person], by ^F12[any person], in relation to on-line information and database access or retrieval or both in electronic form through computer network, in any manner; (zi) ^F37[to any person], by a video production agency in relation to video-tape production, in any manner; (zj) ^F37[to any person], by a sound recording studio or agency in relation to any kind of sound recording; (zk) to a client, by a broadcasting agency or organisation in relation to broadcasting in any manner and, in the case of a broadcasting agency or organisation, having its head office situated in any place outside India, includes service provided by its branch office or subsidiary or representative in India or any agent appointed in India or by any person who acts on its behalf in any manner, engaged in the activity of selling of time slots for broadcasting of any programme or obtaining sponsorships for programme or ^F13[coll....
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.... by an event manager in relation to event management; (zv) to any person, by a fashion designer in relation to fashion designing; (zw) to any person, by a health club and fitness centre in relation to health and fitness services; ^F62[(zx) to a policy holder or any person, by an insurer, including re-insurer carrying on life insurance business;] (zy) to a ^F22[policyholder or any person] or ^F22[insurer, including re-insurer] by an actuary, or intermediary or insurance intermediary or insurance agent, in relation to insurance auxiliary services concerning life insurance business; (zz) ^F38[to any person], 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 ^F23[any person] in relation to business auxiliary service; (zzc) to any person, by a commercial training or coaching centre in relation to commercial training or coaching; ^ F48[Explanation.-For the removal of doubts, it is hereby declared that the expression "commercial t....
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....y other person], in relation to commercial or industrial construction ^F30[service]; ^ F50[Explanation.-For the purposes of this sub-clause, the construction of a new building which is intended for sale, wholly or partly, by a builder or any person authorised by the builder before, during or after construction (except in cases for which no sum is received from or on behalf of the prospective buyer by the builder or the person authorised by the builder before grant of completion certificate by the authority competent to issue such certificate under any law for the time being in force) shall be deemed to be service provided by the builder to the buyer;] (zzr) to any person, by the holder of intellectual property right, in relation to intellectual property service; (zzs) to any person, by an opinion poll agency, in relation to opinion poll; (zzt) ^F37[to any person], by an outdoor caterer; (zzu) to any person, by a programme producer, in relation to a programme; (zzv) ^F38[to any person], by any person, in relation to survey and exploration of mineral; (zzw) ^F37[to any person], by a pandal or shamiana contract....
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.... a banking company or a financial institution including a non-banking financial company or any other body corporate or a firm, by any person, in relation to recovery of any sums due to such banking company or financial institution, including a non-banking financial company, or any other body corporate or a firm, in any manner; (zzzm) to any person, by any other person, in relation to sale of space or time for advertisement, in any manner; but does not include sale of space for advertisement in print media and sale of time slots by a broadcasting agency or organisation. Explanation 1. - For the purposes of this sub-clause, "sale of space or time for advertisement" includes, - (i) providing space or time, as the case may be, for display, advertising, showcasing of any product or service in video programmes, television programmes or motion pictures or music albums, or on billboards, public places, buildings, conveyances, cell phones, automated teller machines, internet; (ii) ....
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.... person, in relation to transport of such person embarking from any port or other port in India, by a cruise ship. Explanation. - For the purposes of this sub-clause, "cruise ship" means a ship or vessel used for providing recreational or pleasure trips, but does not include a ship or vessel used for private purposes or a ship or vessel of, or less than, fifteen net tonnage; (zzzw) to any person, by any other person, in relation to credit card, debit card, charge card or other payment card service, in any manner;] ^F35[(zzzx) to any person, by the telegraph authority in relation to telecommunication service; (zzzy) to any person, by any other person in relation to mining of mineral, oil or gas; (zzzz) ^F55["to any person, by any other person, by renting of immovable property or any other service in relation to such renting, for use in the course of or, for furtherance of, business or commerce.] Explanation 1. - For the purposes of this sub-clause, "immovable property" includes - (i) building and part of a building, and the land ....
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.... works contract in respect of roads, airports, railways, transport terminals, bridges, tunnels and dams. Explanation. - For the purposes of this sub-clause, "works contract" means a contract wherein, - (i) transfer of property in goods involved in the execution of such contract is leviable to tax as sale of goods, and (ii) such contract is for the purposes of carrying out, - (a) erection, commissioning or installation of plant, machinery, equipment or structures, whether prefabricated or otherwise, installation of electrical and electronic devices, plumbing, drain laying or other installations for transport of fluids, heating, ventilation or air-conditioning including related pipe work, duct work and sheet metal work, thermal insulation, sound insulation, fire proofing or water proofing, lift and escalator, fire escape staircases or elevators; or &nb....
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....ing feasibility studies on implementation of a system, specifications for a database design, guidance and assistance during the startup phase of a new system, specifications to secure a database, advice on proprietary information technology software, (v) ^F45[providing] the right to use information technology software for commercial exploitation including right to reproduce, distribute and sell information technology software and right to use software components for the creation of and inclusion in other information technology software products, (vi) ^F45[providing] the right to use information technology software supplied electronically; (zzzzf) to a policy holder, by an insurer carrying on life insurance business, in relation to management of investment, under unit linked insurance business, commonly known as Unit Linked Insurance Plan (ULIP) scheme. Explanation.- For the purposes of this sub-clause,- (i) management of segregated fund of unit linked insurance business by the insurer shall be deemed to be the service provided ....
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....nbsp; Explanation.- For the purposes of this sub-clause,- (a) "coastal goods" has the meaning assigned to it in clause (7) of section 2 of the Customs Act, 1962 (52 of 1962); (b) "national waterway" has the meaning assigned to it in clause (h) of section 2 of the Inland Waterways Authority of India Act, 1985 (82 of 1985);. (c) "inland water" has the meaning assigned to it in clause (b) of section 2 of the Inland Vessels Act, 1917 (1 of 1917) ^F64[(zzzzm) (i) to any person, by a business entity, in relation to advice, consultancy or assistance in any branch of law, in any manner; (ii) to any business entity, by any person, in relation to representational services before any court, Tribunal or authority; (iii) to any business entity, by an arbitral Tribunal, in respect of arbitration. &....
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.... any person, by any other person, for- (a) transferring temporarily; or (b) permitting the use or enjoyment of, any copyright defined in the Copyright Act, 1957[14 of 1957.], except the rights covered under subclause (a) of clause (1) of section 13 of the said Act;"; (zzzzu) to a buyer, by a builder of a residential complex, or a commercial complex, or any other person authorised by such builder, for providing preferential location or development of such complex but does not include services covered under sub-clauses (zzg), (zzq), (zzzh) and in relation to parking place. Explanation.-For the purposes of this sub-clause, ''preferential location'' means any location having extra advantage which attracts extra payment over and above the basic sale price;] ^F66[(zzzzv) to any person, by a restaurant, by whatever name called, having the facility of air-conditioning in any part of the establishment, at any time during the financial year, which has licence to serve alcoholic beverages, in relation to serving of food or beverage, in....
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....eption by a person who has been granted a licence under the first proviso to sub-section (1) of section 4 of the Indian Telegraph Act, 1885 (13 of 1885) and includes - (i) voice mail, data services, audio tex services, video tex services, radio paging; (ii) fixed telephone services including provision of access to and use of the public switched telephone network for the transmission and switching of voice, data and video, inbound and outbound telephone service to and from national and international destinations; (iii) cellular mobile telephone services including provision of access to and use of switched or non-switched networks for the transmission of voice, data and video, inbound and outbound roaming service to and from national and international destinations; (iv) carrier services including provision of wired or wireless facilities to originate, terminate or transit calls, charging for interconnection, settlement or termination of domestic or international calls, charging f....
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.... clause (43) of section 2 of the Motor Vehicles Act, 1988 (59 of 1988); ^G3[(115) "tour operator" means any person engaged in the business of planning, scheduling, organising or arranging tours (which may include arrangements for accommodation, sightseeing or other similar services) by any mode of transport, and includes any person engaged in the business of operating tours in a tourist vehicle or a contract carriage by whatever name called, covered by a permit, other than a stage carriage permit, granted under the Motor Vehicles Act, 1988 or the rules made thereunder. Explanation.- For the purposes of this clause, the expression "tour" does not include a journey organised or arranged for use by an educational body, other than a commercial training or coaching centre, imparting skill or knowledge or lessons on any subject or field;] ^G4[(115a) "travel agent" means any person engaged in providing any service connected with booking of passage for travel, but does not include air travel agent and rail travel agent;] (116) "underwriter" has the meaning assigned to it in clause (f) of rule 2 of the Securities and Exchange Board of India (Underwriters....
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....04. Prior to its substitution, clause (12) read as under: '(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 other body corporate, namely:- (i) financial leasing services including equipment leasing and hire-purchase by a body corporate; (ii) credit card services; (iii) merchant banking services; (iv) securities and foreign exchange (forex) broking; (v) asset management including portfolio management, all forms of fund management, pension fund management, custodial, depository and trust services, but does not include cash management; (vi) advisory and other auxiliary financial services including investment and portfolio research and advice, advice on mergers and acquisitions and advice on corporate restructuring and strategy; and (vii) provision and transfer of information and data processing; (b) foreign exchange broking provided by a foreign exchange broker other than those covered under sub-clause (a);' A7. In Clause (12) Substituted for "or an....
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....r maintaining of computer software, or computerized data processing or system networking, or any other service primarily in relation to operation of computer systems;' A15. Explanation to the clause (29) Inserted by the Finance Act, 2005, w.e.f. 16-6-2005. A16. In clause (19) sub-clause (v) Substituted by the Finance Act, 2005, w.e.f. 16-6-2005. Prior to its substitution, sub-clause (v) read as under : "(v) production of goods on behalf of the client; or" A17. In claue (19), Explanation Substituted by the Finance Act, 2005, w.e.f. 16-6-2005. Prior to its substitution, it read as under : '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 computerised data processing or system networking, or any other service primarily in relation to operation of computer systems;' A18. In clause (19) in the Explanation in clause (b) - Substituted for ", developing or maintaining of computer software, or compute....
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....aning of clause (f) of section 2 of the Central Excise Act, 1944 (1 of 1944)]. A29. Inserted vide Finance (No. 2) Act, 2009 w.e.f. 1-9-2009 A30. Inserted vide Finance Act 2010 w.e.f 01.07.2010 A31. Omitted vde Finance Act, 2011, w.e.f.1.5.2011, before it was read as, "(9) "authorised service station" means any service station, or centre, authorised by any motor vehicle manufacturer, to carry out any ^A5[service, repair, reconditioning or restoration] of any motor car, light motor vehicle or two wheeled motor vehicle manufactured by such manufacturer;" B1. Clause (24a) Inserted by the Finance (No. 2) Act, 2004, w.e.f. 10-9-2004. B2. Clause (24b) Inserted by the Finance Act, 2005, w.e.f. 16-6-2005. B3. Clause (25a) and (25b) Inserted by the Finance Act, 2005, w.e.f. 16-6-2005 [(25a) is not 25(aa) see note 2]. B4. Clause (28) Omitted by the Finance (No. 2) Act, 2004, w.e.f. 10-9-2004. Prior to its omission, clause (28) read as under: '(28) "commissioning or installation" means any service p....
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....w.e.f. 1-5-2006. B15. Clause (39a) Substituted by the Finance Act, 2005, w.e.f. 16-6-2005. Prior to its substitution, clause (39a), as inserted by the Finance (No. 2) Act, 2004, w.e.f. 10-9-2004, read as under : '(39a) "erection, commissioning or installation" means any service provided by a commissioning and installation agency in relation to erection, commissioning or installation of plant, machinery or equipment;' B16. In clause (39a) in item (i) - Substituted for "machinery or equipment" by the Finance Act, 2006, w.e.f. 1-5-2006. B17. In clause (40) the words "marriage" Inserted by the Finance Act, 2007, w.e.f. 1-6-2007. B18. Clause 23 substituted by Finance Act, 2008, w.e.f. 16-5-2008, prior to substitution it was read as, "(23) "cargo handling service" means loading, unloading, packing or unpacking of cargo and includes cargo handling services provided for freight in special containers or for non-containerised freight, services provided by a container freight terminal or any other freight terminal, for all modes of transport and cargo h....
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....Inserted by the Finance Act, 2006, w.e.f. 1-5-2006. C7. Clause (56b) Inserted by the Finance Act, 2006, w.e.f. 1-5-2006. C8. Clause (57a) substituted by the Finance Act, 2008, w.e.f. 16-5-2008, prior to substitution as Inserted by the Finance Act, 2006, w.e.f. 1-5-2006, it was reas as, "(57a) "internet telephony" means telecommunication service through internet and includes fax, audio conferencing and video conferencing;" C9. Substituted for "in India" by the Finance Act, 2006, w.e.f. 1-5-2006. C10. Inserted by the Finance Act, 2006, w.e.f. 1-5-2006. C11. Clause (60) Omitted by the Finance Act, 2007, w.e.f. 1-6-2007. Prior to its omission, clause (60) read as under : '(60) "leased circuit" means a dedicated link provided between two fixed locations for exclusive use of the subscriber and includes a speech circuit, a data circuit or a telegraph circuit;' C12. Clause (47) - Substituted by the Finance Act, 2005, w.e.f. 16-6-2005. Prior to its substitution, clause (47) read as under : &nbs....
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....poses of this clause, "goods" includes computer software" D4. Clause (65) Substituted by the Finance Act, 2007, w.e.f. 1-6-2007. Prior to its substitution, clause (65), as amended by the Finance Act, 2006, w.e.f. 1-5-2006, read as under : '(65) "management consultant" means any person who is engaged in providing any service, 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, in relation to financial management, human resources management, marketing management, production management, logistics management, procurement and management of information technology resources or other similar areas of management;' D5. After clause (66), Explanation inserted by the Finance Act, 2007, w.e.f. 1-6-2007. D6. After clause (67), Explanation inserted by the Finance Act, 2007, w.e.f. 1-6-2007. D7. Clause (68) Substituted by the Finance Act, 2005, w.e.f. 16-6-2005. Prior to its substitution, cla....
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....ce Act, 2005, w.e.f. 16-6-2005. E8. In clause (94) Substituted for "commercial concern" by the Finance Act, 2006, w.e.f. 1-5-2006. E9. Clause (95a) Inserted by the Finance Act, 2006, w.e.f. 1-5-2006. E10. Clause (96a) Inserted by the Finance Act, 2006, w.e.f. 1-5-2006. E11. Clause (97a) Inserted by the Finance Act, 2005, w.e.f. 16-6-2005. E12. Clause (98) - Substituted by the Finance Act, 2005, w.e.f. 16-6-2005. Prior to its substitution, clause (98) read as under : '(98) "sound recording" means recording of sound on a magnetic storage device and includes editing thereof, in any manner;' E13. In clause (99) Substituted for "commercial concern" by the Finance Act, 2006, w.e.f. 1-5-2006. E14. Clause (99a) Inserted by the Finance Act, 2006, w.e.f. 1-5-2006. E15. Clause (101) Substituted by the Finance (No. 2) Act, 2004, w.e.f. 10-9-2004. Prior to its substitution, clause (101) read as under: '(101) "stock-broker" means a stock-broker who has either made an application for registration or is....
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....d (c) Omitted by the Finance Act, 2007, w.e.f. 1-6-2007. Prior to their omission, sub-clauses (b) and (c) read as under : "(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;" F4. Substituted by the Finance Act, 2006, w.e.f. 1-5-2006. F5. In sub-clause (g) - Substituted for "but not in the discipline of computer hardware engineering or computer software engineering" by the Finance Act, 2007, w.e.f. 1-6-2007. F6. In sub clause (k) - Substituted by the Finance Act, 2005, w.e.f. 16-6-2005. Prior to its substitution, it read as under : "(k) to a client, by a manpower recruitment agency in relation to the recruitment of manpower, in any manner;" F7. In sub-clause (k) - Explanation Inserted by the Finance Act, 2007, w.e.f. 1-6-2007. F8. In clause (m) Substituted for "provided to the cl....
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.... F18. Sub-clause (zp) - Omitted by the Finance (No. 2) Act, 2004, w.e.f. 10-9-2004. Prior to its omission, sub-clause (zp) read as under: "(zp) to a customer, by a body corporate other than the body corporate referred to in sub-clause (zm), in relation to banking and other financial services;" F19. In sub-clause (zs) Substituted for "to a customer, by a cable operator" by the Finance (No. 2) Act, 2004, w.e.f. 10-9-2004. F20. In sub-clause (zx) Substituted by the Finance Act, 2006, w.e.f. 1-5-2006. F21. In sub-clause (zx) Substituted for "life insurance business" by the Finance (No. 2) Act, 2004, w.e.f. 10-9-2004. F22. In sub-clause (zy) Substituted by the Finance Act, 2006, w.e.f. 1-5-2006. F23. In sub-clause (zzb) Substituted for "a commercial concern" by the Finance Act, 2006, w.e.f. 1-5-2006. F24. In sub-clause (zzd) Substituted by the Finance (No. 2) Act, 2004, w.e.f. 10-9-2004. F25. In sub-clause (zzg) Substituted by the Finance Act, 2006, w.e.f. 1-5-2006. F26. Sub-clause (zzj) Omitted by the Finance Act, 2005, w.e.f. 16-6-2005. Prior....
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....al place of residence, in India, such service shall be deemed to be taxable service for the purposes of this clause;" F37. in sub-clauses (e), (h), (j), (k), (p), (q), (r), (s), (t), (u), (v), (w), (x), (y), (z), (za), (zc), (zi), (zj), (zu), (zzt) and (zzw), for the words "to a client", occurring at the beginning, the words "to any person" substituted by Finance Act, 2008, w.e.f. 16-5-2008 F38. in sub-clauses (f), (l), (zb), (zh), (zm), (zo), (zq), (zt), (zz), (zzd), (zzg), (zzp), (zzv) and (zzx), for the words "to a customer", occurring at the beginning, the words "to any person" substituted by Finance Act, 2008, w.e.f. 16-5-2008 F39. Clause (g) substituted by Finance Act, 2008, w.e.f. 16-5-2008, prior to substitution clause (g) was read as: - "(g) to a client, by a consulting engineer in relation to advice, consultancy or technical assistance in any manner in one or more disciplines of engineering ^5[including the discipline of computer hardware engineering but excluding the discipline of computer software engineering;" F40. In sub-clause (m), for the words "a client" and "the client", wherever they occur, the words "any pers....
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....#39;to any body corporate or firm, by any person receiving sponsorship, in relation to such sponsorship, in any manner, but does not include services in relation to sponsorship of sports events" F53. sub-clause (zzzo) substituted vide Finance Act, 2010 w.e.f. 01.07.2010 before this date it was read as "to any passenger, by an aircraft operator, in relation to scheduled or non-scheduled air transport of such passenger embarking in India for international journey, in any class other than economy class. Explanation 1. - For the purposes of this sub-clause, economy class in an aircraft meant for scheduled air transport of passengers means, - (i) where there is more than one class of travel, the class attracting the lowest standard fare; or (ii) where there is only one class of travel, that class. Explanation 2. - For the purposes of this sub-clause, in an aircraft meant for non-scheduled air transport of passengers, no class of travel shall be treated as economy class; " F54. In sub-claue (zzzr) Explanation has been inserte....
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....lanation has been omitted vide Finance Act, 2010 w.e.f 01.07.2010, before it was read as, "Explanation.- For the purposes of this sub-clause, "business entity" includes an association of persons, body of individuals, company or firm, but does not include an individual;" F60. sub clause (zzzzn), (zzzzo), (zzzzp), (zzzzq), (zzzzr), (zzzzs), (zzzzt), (zzzzu) has been inserted vide Finance Act, 2010 w.e.f. 01.07.2010 F61. Substituted vide Finance Act, 2011, w.e.f 1.5.2011, before it was read as, "(zo) ^F38[to any person], by an authorised service station, in relation to any service ^F17[, repair, reconditioning or restoration of motor cars, light motor vehicles] or two wheeled motor vehicles, in any manner;" F62. Substituted vide Finance Act, 2011, w.e.f. 1.5.2011, before it was read as, "(zx) to a ^F20[policyholder or any person], by an ^F20[insurer, including re-insurer] carrying on life insurance business ^F21[in relation to the risk cover in life insurance];" F63. Inserted vide Finance Act, 2011, w.e.f. 1.5.2011. F64. Substituted vide Finance Act, 2011, w.e.f 1.5.2011, before it was read as, "(zzzzm) to a bus....