Definitions: -
Section 65: -
(I) In this Chapter, unless the
context otherwise requires -
(1)
"actuary" has the
meaning assigned to it in clause (1) of section 2 of the Insurance Act, 1938 (4
of 1938);
(2) "advertisement" includes any
notice, circular, label, wrapper, document, hoarding or any other audio or
visual representation made by means of light, sound, smoke or gas;
(3) "advertising agency" means any commercial concern engaged in pro- viding any service connected with the making, preparation, display or exhibition of advertisement and includes an advertising consultant;
(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 Gold (Control) 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,
(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-banking financial company or any other
body corporate, namely:-
(i) financial leasing services
including equipment leasing and hirepurchase 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,
(12) "Board" means the Central Board
of Excise and Customs constituted under the Central Boards of Revenue Act, 1963
(54 of 1963);
(13) "Body corporate" shall
have the meaning assigned to it in clause (7) of section 2 of the Companies Act,
1956 (1 of 1956);
(14) "broadcasting" has the meaning
assigned to it in clause (c) of section 2 the Prasar Bharati (Broadcasting
Corporation of India) Act, 1990 (25 1990) and also includes programme selection,
scheduling or presentation of sound or visual matter on a radio or a television
channel that intended for public listening or viewing, as the case may be; and
in
(15) "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 e activity of selling of time slots for broadcasting of any programme
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 (aa) 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 service incidental to freight, but does not include handling of export cargo or passenger baggage or mere transportation of goods;
(22) "caterer" means any person who supplies, either directly or indirectly, and food, edible preparations, alcoholic or non-alcoholic beverages or crockery and similar articles or accountrements for any purpose or occasion;
(23) "clearing and forwarding agent" means any person who is engaged in providing any service, either directly or indirectly, connected with the clearing and forwarding operations in any manner to any other person and includes a consignment agent;
(24) "computer network" has the
meaning assigned to it in clause (j) of sub- section (1) of section 2 of the
Information Technology Act, 2000 (21 of 2000);
(25) "consulting engineer" means any
professionally qualified engineer or an engineering firm who, either directly or
indirectly, renders any advice, consultancy or technical assistance in any
manner to a client in one or more disciplines of engineering,
(26) "convention" means a formal
meeting or assembly which is not open to the general public, and does not
include a meeting or assembly, the principal purpose of which is to provide any
type of amusement, entertainment or recreation;
(27) "courier agency" means a
commercial concern engaged in the door-to- door transportation of time-sensitive
documents, goods or articles utilising the services of a person, either directly
or indirectly, to carry or accompany such documents, goods or articles;
(28) "credit rating agency" means
any commercial concern engaged in the business of credit rating of any debt
obligation or of any project or programme requiring finance, whether in the form
of debt or other- wise, and includes credit rating of any financial obligation,
instrument or security, which has the purpose of providing a potential investor
or any other person any information pertaining to the relative safety of timely
payment of interest or principal;
(29) "custom house agent" means a
person licensed, temporarily or other- wise, under the regulations made under
sub-section (2) of section 146 of the Customs Act, 1962 (52 of 1962);
(30) "data" has the meaning assigned
to it in clause (0) of sub-section (1) of section 2 of the Information
Technology Act, 2000 (21 of 2000);
(31) "dry cleaning" includes dry
cleaning of apparels, garments or other textile, fur or leather articles;
(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,
(35) "event manager" means any
person who is engaged in providing any
(37) "fashion designing" includes
any activity relating to conceptualising,
(38) "fashion designer" means any person engaged in providing service in relation to fashion designing;
(39) 'financial institution" has the
meaning assigned to it in clause (c) of section 45.1 of the Reserve Bank of
India Act, 1934 (2 of 1934);
(40) "general insurance business"
has the meaning assigned to it in clause
(41) "goods II has the meaning
assigned to it in clause (7) of section 2 of the Sale of Goods Act, 1930 (3 of
1930);
(42) "health and fitness service"
means service for physical well-being such
(43) "health club and fitness
centre" means any establishment, including a hotel or resort, providing health
and fitness service;
(44) "information" has the meaning
assigned to it in clause (v) of sub-section (1) of section 2 of the Information
Technology Act, 2000 (21 of 2000);
(45) "insurance agent" has the meaning assigned to it in clause (10) of section 2 of the Insurance Act, 1938 (4 of 1938);
(46) "insurance auxiliary service"
means any service provided by an actuary, an intermediary or insurance
intermediary or an insurance agent in relation to general insurance business or
life insurance business and
(47) "intermediary or insurance
intermediary" has the meaning
assigned to
(48) "insurer" means any person
carrying on the general insurance business or life insurance business in India;
(49) "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
manmade or otherwise and includes a landscape designer;
(50) "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;
(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
(56) "manpower recruitment agency"
means any commercial concern engaged in providing any service, directly or
indirectly, in any manner for
(57) "market research agency" means
any commercial concern engaged in conducting market research in any manner; in
relation to any product, service or utility, including all types of customised
and syndicated research services;
(58) "maxi cab" has the meaning
assigned to it in clause (22) of section 2 of the Motor Vehicles Act, 1988 (59
of 1988);
(59) "motor cab" has the meaning
assigned to it in clause (25) of section 2 of the Motor Vehicles Act, 1988 (59
of 1988);
(60) "non-banking financial company"
has the meaning assigned to it in clause (f) of section 45-1 of the Reserve Bank
of India Act, 1934 (2 of
(61) "on-line information and
database access or retrieval" means providing data or information, retrievable
or otherwise, to a customer, in electronic form through a computer network;
(62) "pager" means an instrument,
apparatus or appliance which is a non- speech, one way personal calling system
with alert and has the capability of receiving, storing and displaying numeric
or alpha-numeric messages;
(63) "photography" includes still
photography, motion picture photography,
(64) "photography studio or agency"
means any professional
photographer
(65) "policy holder" has the meaning
assigned to it in clause (2) of section 2 of the Insurance Act, 1938 (4 of
1938);
(66) "port" has the meaning assigned
to it in clause (q) of section 2 of the Major Port Trusts Act, 1963 (38 of
1963);
(67) "port services" means any
service rendered by a port or any person authorised by the port, in any manner,
in relation to a vessel or goods;
(68) "practising chartered
accountant" means a person who is a member of the Institute of Chartered
Accountants of India and is' holding a certificate of practice granted under the
provisions of the Chartered Accountants Act, 1949 (38 of 1949) and includes any
concern engaged in rendering services in the field of chartered accountancy;
(69) "practising cost accountant"
means a person who is' a member of the Institute of 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
(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
(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,
design, development, construction, implementation, supervision, maintenance,
marketing, acquisition or management, of real estate;
(75) "recognised stock exchange" has
the meaning assigned to it in clause (f) of section 2 of the Securities
Contracts (Regulation) Act, 1956 (42 of 1956);
(76) "rent-a-cab scheme operator"
means any person engaged in the business of renting of cabs;
(77) "scientific or technical
consultancy" means any advice, consultancy, or scientific or technical
assistance, rendered in any manner, either directly or indirectly, by a
scientist or a technocrat, or any science or technology institution or
organisation, to a client, in one or more disciplines of science or technology;
(78) securities" has the meaning
assigned to it in clause (h) of section 2 of the Securities Contracts
(Regulation) Act, 1956 (42 of 1956);
(79) "security agency" means any commercial concern engaged in the business of rendering services relating to the security of any property, whether movable or immovable, or of any person, in any manner and includes the services of investigation, detection or verification, of any fact or activity, whether of a personal nature or otherwise, including the services of providing security personnel;
(80) "service tax" means tax
leviable under the provisions of this
Chapter;
(81) "ship" means a sea-going vessel
and includes a sailing vessel;
(82) "shipping line" means any
person who owns or charters a ship and includes an enterprise which operates or
manages the business of ship- ping,.
(83) "sound recording" means
recording of sound on a magnetic storage device and includes editing thereof, in
any manner;
(84) "sound recording studio or agency" means any commercial concern engaged in the business of rendering any service relating to sound recording;
(85) "steamer agent" means any person who undertakes, either directly or indirectly;
(a) to perform any service in
connection with the ships
husbandry
(b) to book, advertise or canvass
for cargo for or on behalf of a shipping line; or
(c) to provide container feeder
services for or on behalf of a shipping line;
(86) "stock-broker" means a
stock-broker who has either made an application for registration or is
registered as a stock-broker in accordance with the rules and regulations made
under the Securities and Exchange
(87) "storage and warehousing"
includes storage and warehousing
service for goods including liquids
and gases but does not include any service
(88) "sub-broker" means a sub-broker
who has either made an
application
(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 subscriber, by the
telegraph authority in relation to a pager;
(d) to a policy holder, by an
insurer carrying on general insurance
(e) to a client, by an advertising
agency in relation to advertisement, in any manner;
(f) to a customer, by a courier agency in relation to door-to-door transportation of time-sensitive documents, goods or articles;
(g) to a client, by a consulting
engineer in relation to advice,
(h) to a client, by a custom house
agent in relation to the entry or departure of conveyances or the import or
export of goods;
(i) to a shipping line, by a steamer
agent in relation to a ship's husbandry or dispatch or any administrative work
related thereto as well as the booking, advertising or canvassing of cargo,
including \ container feeder services;
(j) to a client, by a clearing and
forwarding agent in relation to
clearing and forwarding operations, in any manner;
(k) to a client, by a manpower
recruitment agency in relation to the recruitment of manpower, in any manner;
(l) to a customer, by an air travel
agent in relation to the booking of passage for travel by air;
(m) to a client, by a mandap keeper
in relation to the use of
mandap in any manner including the facilities provided to the client
in relation to such use and also the services, if any, rendered
as a caterer;
(n) to any person, by a tour
operator in relation to a tour;
(o) to any person, by a rent-a-cab
scheme operator in relation to the renting of a cab;
(p) to a client, by an architect in
his professional capacity, in any manner;
(q) to a client, by an interior decorator in
relation to planning, design or beautification of spaces, whether man-made or
otherwise, in
(r) to a client, by a
management consultant in connection with the management of any organisation, in
any manner;
(s) to a client, by a practising chartered
accountant in his professional
(t) to a client, by a
practising cost accountant in his professional capacity, in any manner;
(u) to a client, by a practising
company secretary in his professional capacity, in any manner;
(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
(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
telegraph authority in relation to a communication through telegraph;
(zf) to a subscriber, by the
telegraph authority in relation to a communication through telex;
(zg) to a subscriber, by the
telegraph authority in relation to a facsimile communication;
(zh) to a customer, by a commercial
concern, in relation to on-line information and database access or retrieval or
both in electronic form through computer network, in any manner;
(zi) to a client, by a video
production agency in relation to video-tape production, in any manner;
(zj) to a client, 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
Explanation.-For the removal of
doubts, it is hereby declared that so long as the radio or television programme
broadcast is received
(zl) to a policy holder or insurer,
by an actuary, or intermediary or insurance intermediary or insurance agent, in
relation to insurance auxiliary services concerning general insurance business;
(zm) to a customer, by a banking
company or a financial institution including a non-banking financial company, in
relation to banking and other financial services;
(zn) to any person, by a port or any
person authorised by the port, in relation to port services, in any manner;
(zo) to a customer, by an authorised
service station, in relation to any service or repair of motor cars or two
wheeled motor vehicles, in any manner;
(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;
(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
(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 pas- sage for travel by rail;
(zza) to any person, by a storage or
warehouse keeper in relation to
and the term "service provider"
shall be construed accordingly;
(91) "telegraph n has the meaning
assigned to it in clause (1) of section 3 of the Indian Telegraph Act, 1885 (13
of 1885);
(92) "telegraph authority" has the
meaning assigned to it in clause (6) of section 3 of the Indian Telegraph
Act,1885 (13 of 1885) and includes a person who has been granted a licence under
the first proviso to sub- section (1) of section 4 of that Act;
(93) "telex n means a typed
communication by using teleprinters through telex
(94) "tour" means a journey from one
place to another irrespective of the distance between such places;
(95) "tourist vehicle" has the
meaning assigned to it in clause (43) of section 2 of the Motor Vehicles Act,
1988 (59 of 1988);
(96) "tour operator" means any
person engaged in the business of operating tours in a tourist vehicle covered
by a permit granted under the Motor Vehicles Act, 1988 (59 of 1988) or the rules
made thereunder;
(97) "underwriter" has the meaning
assigned to it in clause (f) of rule 2 of the Securities and Exchange Board of
India (Underwriters) Rules, 1993;
(98) "underwriting" has the meaning
assigned to it in clause (g) of rule 2 of the Securities and Exchange Board of
India (Underwriters) Rules, 1993;
(99) "vessel" has the meaning
assigned to it in clause (z) of section 2 of the Major Port Trusts Act, 1963 (38
of 1963);
100) "video production agency" means
any professional videographer or any commercial concern engaged in the business
of rendering services relating to video-tape production;
(101) "video-tape production" means
the process of any recording of any programme, event or function on a magnetic
tape and includes editing thereof, in any manner;
(102) words and expressions used but
not defined in this Chapter and defined in the Central Excise Act, 1944 (1 of
1944) or the rules made there under, shall apply, so far as may be, in relation
to service tax as they apply in relation to a duty of excise.]