TaxTMI 
TaxTMI 
Definitions
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.... purposes has a service tax registration under provision of these rules; and (b) whole of the consideration for services provided by such service provider is received directly by such service provider and no amount, which forms part of the consideration of services of such service provider, is received by the aggregator directly from either recipient of the service or his representative.] ^1[(b) assessment" includes self-assessment of service tax by the assessee, reassessment, provisional assessment, best judgement assessment and any order of assessment in which the tax assessed is nil; determination of the interest on the tax assessed or reassessed;] ^18[(bb) "banking company" has the meaning assigned to it in clause (a) of section 45A of the Reserve Bank of India Act, 1934 (2 of 1934); (bc) "body corporate" has the meaning assigned to it in clause (7) of section 2 of the Companies Act, 1956 (1 of 1956); ^23[(bca) "brand name or trade name" means, a brand name or a trade nam....
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.... business or profession, located in taxable territory; Explanation.- For the purposes of this clause, "governmental authority" means an authority or a board or any other body : (i) set up by an Act of Parliament or a State legislature; or (ii) established by Government, with 90% or more participation by way of equity or control, to carry out any function entrusted to a municipality under article 243Wof the Constituion;] (ccc) "non banking financial company" has the meaning assigned to it in clause (f) of section 45-I of the Reserve Bank of India Act, 1934 (2 of 1934);] ^32[(ccd) "online information and database access or retrieval services" means services whose delivery is mediated by information technology over the internet or an electronic network and the nature of which renders their supply essentially automated and involving minimal human intervention, and impossible to ensure in the absence of information technology and includes electronic services such as,- (i) advertising on the internet; (ii) providing cloud services; (iii) provis....
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....rovided by a goods transport agency in respect of transportation of goods by road, where the person liable to pay freight is,- (I) any factory registered under or governed by the Factories Act, 1948 (63 of 1948); (II) any society registered under the Societies Registration Act, 1860 (21 of 1860) or under any other law for the time being in force in any part of India; (III) any co-operative society established by or under any law; (IV) any dealer of excisable goods, who is registered under the Central Excise Act, 1944 (1 of 1944) or the rules made thereunder; (V) any body corporate established, by or under any law; or  ....
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....bsp; ^21[(EE) in relation to service provided or agreed to be provided by a director of a company or a body corporate to the said company or the body corporate, the recipient of such service;] ^28[(EEA) ***] (EEB) in relation to service provided or agreed to be provided by a selling or marketing agent of lottery tickets to a lottery distributor or selling agent, the recipient of the service;] ^38[ (EEC) in relation to 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 up to the customs station of clearance in India, the importer as defined under clause (26) of section 2 of the Customs Act, 1962 (52 of 1962) of such goods; ] (F) in relation to services provided or agreed to be provided by way of :- &nbs....
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....e for paying service tax: Provided further that in case of online information and database access or retrieval services provided or agreed to be provided by any person located in a non-taxable territory and received by non-assesse online recipient, an intermediary located in the non-taxable territory including an electronic platform, a broker, an agent or any other person, by whatever name called, who arranges or facilitates provision of such service but does not provides the main service on his account shall be deemed to be receiving such services from the service provider in non-taxable territory and providing such services to the non-assesse online recipient except when such intermediary satisfies all the following conditions, namely :- (a) the invoice or customer's bill or receipt issued or made available by such intermediary taking part in the supply clearly identifies the service in question, its supplier in non-taxable territory and the service tax registration number of the supplier in taxable territory; (b) the intermediary involved in the supply does not authorise the charge to the customer or take part in its charge i.e. intermediary neither co....
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.... identity module (SIM) card used by the service recipient is of taxable territory; (g) the location of the service recipient‟s fixed land line through which the service is received by the person, is in taxable territory: Provided also that in case of online information and database access or retrieval services provided or agreed to be provided by any person located in a non-taxable territory and received by non-assesse online recipient, a person receiving such services shall be deemed to be a non-assesse online recipient, if such person does not have service tax registration under these rules.] ^ 18[(dd) "place of provision" shall be the place as determined by Place of Provision of Services Rules 2012; ^ 4[(e) "quarter" means the period between 1st January to 31st March or 1st April to 30th June or 1st July to 30th September or 1st October to 31st December of a financial year.] ^ 18[(f) "renting of immovable property" means any service provided or agreed to be provided by renting of im....
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....any Limited, Delhi; or (e) the Chairman-cum-Managing Director of the United India Insurance Company Limited, Chennai; or (f) any other person carrying on general insurance business and who has obtained a certificate of registration under section 3 of the Insurance Act, 1938 (4 of 1938); and (iii) in relation to service provided by a clearing and forwarding agent, every person who engages a clearing and forwarding agent and by whom remuneration or commission (by whatever name called) is paid for such services to the said agent ^[B](iv) in relation to the services provided by an advertising agency, every advertising agency which raises the bill for services rendered to a client by such agency; ^[B](v) in relation to the services provided by a courier agency, every courier agency which raises the bill for services rendered to a customer by such agency. ^[C](vi) in relation to services provided by a custom house agent, every custom house agent which raises the bill for services rendered to a client by such agent; ^[C](vii) in relation to services provided by a steamer agent, every steamer agent which raises the bill for services rendered to a shipping line by such ....
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....cence by the Central Government under the first proviso to sub-section (1) of section 4 of the Indian Telegraph Act, 1885 (13 of 1885); (ii) In relation to general insurance business (a) the Chairman of the General Insurance Corporation of India, Bombay; or (b) the Chairman-cum-Managing Director of the National Insurance Company Ltd., Calcutta; or (c) the Chairman-cum-Managing Director of the New India Assurance Company Ltd., Bombay; or (d) the Chairman-cum-Managing Director of the Oriental Insurance Company Ltd., Delhi; or (e) the Chairman-cum-Managing Director of the United India Insurance Company Ltd., Madras; or (f) any other person carrying on general insurance business and who has obtained a certificate of registration under section 3 of the Insurance Act, 1938 (4 of 1938); and (iii) in connection with the sale or purchase of securities listed on a recognised stock exchange, every stock-broker." Earlier For the words "in relation to a telephone connection", the words "in relation to a telephone connection or pager" has been substituted; vide Notification No. 7/96 ST dated 31/10/1996 [B] Has been inserted vide N....
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....nbsp; ^ 12[(v) in relation to taxable service provided by a goods transport agency, where the consignor or consignee of goods is,- (a) any factory registered under or governed by the Factories Act, 1948 (63 of 1948) (b) any company ^14formed or registered under the Companies Act, 1956 (1 of 1956); (c) any corporation established by or under any law; (d) any society registered under the Societies Registration Act, 1860 (21 of 1860) or under any law corresponding to that Act in force in any part of India; &....
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....6, before it was read as, ["(ii) in relation to general insurance business (a) the Chairman of the General Insurance Corporation of India, Mumbai; or (b) the Chairman-cum-Managing Director of the National Insurance Company Limited, Calcutta; or (c) the Chairman-cum-Managing Director of the New India Assurance Company Limited, Mumbai; or (d) the Chairman-cum-Managing Director, of the Oriental Insurance Company Limited, Delhi; or (e) the Chairman-cum-Managing Director of the United India Insurance Company Limited, Chennai; or (f) any other person carrying on general insurance business and who has obtained a certificate of registration under section 3 of the Insurance Act, 1938 (4 of 1938); and], before For the words "in relation to general insurance business and insurance auxiliary service by an insurance agent", the words "in relation to general insurance business" has been substituted vide Notification No. 11/2001 dated 13/11/2001, before the words "in relation to general insurance business and insurance auxiliary service by an insurance agent" has been substituted by the words " in relation to general insurance business", vide Notification No. 5/2001 dated ....
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....d 17-3-2012, w.e.f. 1.4.2012 18. Inserted vide Notification No. 36/2012- Service Tax, Dated 20/06/2012 19. Inserted vide Notification No. 46/2012 - Service Tax, Dated 07/08/2012 20. Inserted vide Notification No. 9/2014- Service Tax, dated 11th July, 2014 w.e.f. 11th July, 2014 21. Substituted vide Notification No. 9/2014- Service Tax, dated 11th July, 2014 w.e.f. 11th July, 2014, before it was read as, " ^19[(EE) in relation to service provided or agreed to be provided by a director of a company to the said company, the recipient of such service;]" 22. Inserted vide Not. 05/2015 - Dated 1-3-2015 w.e.f. 1st day of March, 2015 23. Inserted vide Not. 05/2015 - Dated 1-3-2015 w.e.f. 1st day of March, 2015 24. Inserted vide Not. 05/2015 - Dated 1-3-2015 w.e.f. 1st day of March, 2015 25. Omitted vide Not. 05/2015 - Dated 1-3-2015 w.e.f. 1st day of March, 2015, before it was read as, "support" 26. Inserted vide Not. 05/2015 - Dated 1-3-2015 w.e.f. 1st day of April 2015 27. Substituted vide Not. 19/2016 - Dated 1-3-2016, w.e.f. 1st day of April, 2016, before it was read as, "(II) an individual advocate or a firm of advocates by way of legal servi....