TaxTMI 
TaxTMI 
Amendment of Act 32 of 1994
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....ment", the words "custodial, depository and trust services" shall be substituted; (2) for clause (20), the following clause shall be substituted, namely: - '(20) "cab" means - (i) a motorcab, or (ii) a maxicab, or (iii) any motor vehicle constructed or adapted to carry more than twelve passengers, excluding the driver, for hire or reward: Provided that the maxicab referred to in sub-clause (ii) or motor vehicle referred to in sub-clause (iii) which is rented for use by an educational body imparting skill or knowledge or lessons on any subject or field, other than a commercial training or coaching centre, shall not be included within the meaning of cab;'; (3) after clause (36a), the following clauses shall be inserted, namely: - (36b) "design services" includes services provided in relation to designing of furniture, consumer products, industrial products, packages, logos, graphics, websites and corporate identity designing and production of three dimensional models; (36c) "development and supply of content" includes development and supply of mobile value added services, music, movie clips, ring tones, wall paper, mobile games, data, whether or not aggregated, information,....
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....ause (105), - (a) sub-clauses (b) and (c) shall be omitted; (b) in sub-clause (g), for the words "but not in the discipline of computer hardware engineering or computer software engineering", the words "including the discipline of computer hardware engineering but excluding the discipline of computer software engineering" shall be substituted; (c) in sub-clause (k), the following Explanation shall be inserted at the end, namely: - "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;"; (d) for sub-clause (r), the following sub-clause shall be substituted, namely: - "(r) to a client, by a management or business consultant in connection with the management of any organisation or business, in any manner;"; (e) sub-clauses (zd), (ze), (zf) and (zg) shall be omitted; (f) in sub-clause (zm), for the words "or any other person", the words "or commercial concern" shall be substituted; (g) in sub-clause (zzzm), fo....
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....minals, 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 (b) construction of a new building or a civil structure or a part thereof, or of a pipeline or conduit, primarily for the purposes of commerce or industry; or (c) construction of a new residential complex or a part thereof; or (d) completion and finishing services, repair, alteration, renovation or restoration of, or similar services, in relation to (b) and (c); or (e) turnkey projects including en....
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....ilities including pole attachments, charging for the exclusive use of circuits, a leased circuit or a dedicated link including a speech circuit, data circuit or a telegraph circuit; (v) provision of call management services for a fee including call waiting, call forwarding, caller identification, three-way calling, call display, call return, call screen, call blocking, automatic callback, call answer, voice mail, voice menus and video conferencing; (vi) private network services including provision of wired or wireless telecommunication link between specified points for the exclusive use of the client; (vii) data transmission services including provision of access to wired or wireless facilities and services specifically designed for efficient transmission of data; and (viii) communication through facsimile, pager, telegraph and telex, but does not include service provided by - (a) any person in relation to on-line information and database access or retrieval or both referred to in sub-clause (zk) of clause (105); (b) a broadcasting agency or organisation in relation to broadcasting referred to in sub-clause (zk) of clause (105); and (c) any person in relation to internet t....