TaxTMI 
TaxTMI 
Amendment of Act 32 of 1994
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....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; (8) "authorised service station" means any service station, or centre, authorised by any motor vehicle manufacturer, to carry out any service or repair of any motor car or two wheeled motor vehicle manufactured by such manufacturer; (9) "banking" shall have the meaning assigned to it in clause (b) of section 5 of the Banking Regulation Act, 1949 (10 of 1949); (10)" banking company" shall have the meaning assigned to it in clause (a) of section 45A of the Reserve Bank of India Act, 1934 (2 of 1934); (11) "banking and other financial services" means the following services provided by a banking company or a financial institution including a non-b....
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.... or obtaining sponsorships for programme or collecting broadcasting charges on behalf of the said agency or organisation; (16) "beauty treatment" means face and beauty treatment, cosmetic treatment, manicure, pedicure or counselling services on beauty, face care or make-up; (17) "beauty parlour" means any establishment providing beauty treatment services; (18) "cab" means a motor cab or maxi cab; (19) "cable operator" shall have the meaning assigned to it in clause (ad) of section 2 of the Cable Television Networks (Regulation) Act, 1995 (7 of 1995); (20) "cable service" shall have the meaning assigned to it in clause (b) of section 2 of the Cable Television Networks (Regulation) Act, 1995 (7 of 1995); (21) "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 handling services incidental to freight, but does not include handling of export cargo or passenger baggage or mere ....
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....(32) "dry cleaner" means any commercial concern providing service in relation to dry cleaning; (33) "electronic form" has the meaning assigned to it in clause (r) of sub-section ((1)) of section 2 of the Information Technology Act, 2000 (21 of 2000); (34) "event management" means any service provided in relation to planning, promotion, organising or presentation of any arts, entertainment, business, sports or any other event and includes any consultation provided in this regard; (35) "event manager" means any person who is engaged in providing any service in relation to event management in any manner; (36) "facsimile (FAX)" means a form of telecommunication by which fixed graphic images, such as printed texts and pictures are scanned and the information converted into electrical signals for transmission over the telecommunication system; (37) "fashion designing" includes any activity relating to conceptualising, outlining, creating the designs and preparing patterns for costumes, apparels, garments, clothing accessories, jewellery or any other articles intended to be worn by human beings and any other service incidental thereto; ....
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....it; (51) "life insurance business" has the meaning assigned to it in clause (11) of section 2 of the Insurance Act, 1938 (4 of 1938); (52) "magnetic storage device" includes wax blanks, discs or blanks, strips or films for the purpose of original sound recording; (53) "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, relating to conceptualising, devising, development, modification, rectification or upgradation of any working system of any organisation; (54) "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; (55) "mandap keeper" means a person who allows temporary occupation of a mandap for a consideration for organising any official, social or business function; (56) "manpower recruitment agen....
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....Cost and Works Accountants of India and is holding a certificate of practice granted under the provisions of the Cost and Works Accountants Act, 1959 (23 of 1959) and includes any concern engaged in rendering services in the field of cost accountancy; (70) "practising company secretary" means a person who is a member of the Institute of Company Secretaries of India and is holding a certificate of practice granted under the provisions of the Company Secretaries Act, 1980 (56 of 1980) and includes any concern engaged in rendering services in the field of company secretaryship; (71) "prescribed" means prescribed by rules made under this Chapter; (72) "rail travel agent" means any person engaged in providing any service connected with booking of passage for travel by rail; (73) "real estate agent" means a person who is engaged in rendering any service in relation to sale, purchase, leasing or renting, of real estate and includes a real estate consultant; (74) "real estate consultant" means a person who renders in any manner, either directly or indirectly, advice, consultancy or technical assistance, in relation to evaluation, conception, des....
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....ication for registration or is registered as a stock-broker in accordance with the rules and regulations made under the Securities and Exchange Board of India Act, 1992 (15 of 1992); (87) "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; (88) "sub-broker" means a sub-broker who has either made an application for registration or is registered as a sub-broker in accordance with the rules and regulations made under the Securities and Exchange Board of India Act, 1992 (15 of 1992); (89) "subscriber" means a person to whom any service of a telephone connection or a facsimile or a leased circuit or a pager or a telegraph or a telex has been provided by the telegraph authority; (90) "taxable service" means any service provided,- (a) to an investor, by a stock-broker in connection with the sale or purchase of securities listed on a recognised stock exchange; (b) to a subscriber, by the telegraph authority in relation to a telephone connection; (c) to a ....
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.... (v) to a client, by a real estate agent in relation to real estate; (w) to a client, by a security agency in relation to the security of any property or person, by providing security personnel or otherwise and includes the provision of services of investigation, detection or verification of any fact or activity; (x) to a client, by a credit rating agency in relation to credit rating of any financial obligation, instrument or security; (y) to a client, by a market research agency in relation to market research of any product, service or utility, in any manner; (z) to a client, by an underwriter in relation to underwriting, in any manner; (za) to a client, by a scientist or a technocrat, or any science or technology institution or organisation, in relation to scientific or technical consultancy; (zb) to a customer, by a photography studio or agency in relation to photography, in any manner; (zc) to a client, by any commercial concern in relation to holding of a convention, in any manner, (zd) to a subscriber, by the telegraph authority in relation to a leased circuit; (ze) to a subscriber, by the te....
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....orporate other than the body corporate referred to in sub-clause (zm), in relation to banking and other financial services; (zq) to a customer, by a beauty parlour in relation to beauty treatment; (zr) to any person, by a cargo handling agency in relation to cargo handling services; (zs) to a customer, by a cable operator in relation to cable services; (zt) to a customer, by a dry cleaner in relation to dry cleaning; (zu) to a client, 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; (zx) to a policy holder, by an insurer carrying on life insurance business in relation to life insurance business; (zy) to a policy holder or insurer by an actuary, or intermediary or insurance intermediary or insurance agent, in relation to insurance auxiliary services concerning life insurance business; (zz) to a customer, by a rail travel agent in relation to booking of passage for travel by rail; (zza) to any person, by a sto....
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.... as the service tax), at the rate of five per cent, of the value of the taxable services referred to in sub-clauses (a), (b) and (d) of clause (90) of section 65 and collected in such manner as may be prescribed. (2) With effect from the date notified under section 85 of the Finance (No. 2) Act, 1996 (33 of 1996), there shall be levied a service tax at the rate of five per cent, of the value of the taxable services referred to in sub-clauses (c), (e) and (f) of clause (90) of section 65 and collected in such manner as may be prescribed. (3) With effect from the date notified under section 88 of the Finance Act, 1997 (26 of 1997), there shall be levied a service tax at the rate of five per cent, of the value of the taxable services referred to in sub-clauses (g), (h), (i), (j) (k). (l).(m), (n) and (o) of clause (90) of section 65 and collected in such manner as may be prescribed. (4) With effect from the date notified under section 116 of the Finance (No. 2) Act, 1998 (21 of 1998), there shall be levied a service tax at the rate of five per cent, of the value of the taxable services referred to in sub-clauses (p), (q), (r), (s), (t), (u), (v), (w), (x), (....
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.... be substituted, namely:- "he may, in cases falling under clause (a), at any time within five years, and in cases falling under clause (b), at any time within one year, from the relevant date, serve notice on the person chargeable with the service tax which has escaped assessment or has been under-assessed or has not been paid or has been short-paid, or to whom any sum has been erroneously refunded, requiring him to show cause why he should not pay the amount specified in the notice."; (b) after sub-section (1) as so numbered, the following sub-sections shall be inserted, namely:- "(2) The Assistant Commissioner of Central Excise or, as the case may be, Deputy Commissioner of Central Excise shall, after considering the representation, if any, made by the person on whom notice is served under sub-section (1), determine the amount of service tax due from such person (not being in excess of the amount specified in the notice) and thereupon such person shall pay the amount so determined. (3) For the purposes of this section, "relevant date" means,- (i) in the case of taxable service in respect of which service tax has escaped assessment or h....