(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 providing any service connected with the making, preparation,
display or exhibition of advertisement and includes an advertising
consultant;
(3a) “aircraft” has the meaning assigned to it in
clause (1) of section 2 of the Aircraft Act, 1934 922 of 1934);
(3b)“aircraft operator” means any commercial concern
which provides the service of transport of goods by aircraft;
(3c) “airport” has the meaning assigned to it in clause(b)
of section 2 of the Airports Authority of India Act, 1994 ( 55
of 1994)
(3d) “airport 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 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
Gold (Control) Appellate 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 Architect 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 dealer of foreign exchange” has the
meaning assigned to “authorised person” in clause
© of section 2 of the Foreign Exchange Management Act, 1999
( 42 of 1999);
(9) "authorized service station" means any service station
or centre, authorized by any motor vehicle manufacturer, to carry
out any service, repair, reconditioning or restoration of any
motor car or two wheeled motor vehicle manufactured by such manufacturer;
(10) "banking" shall have the meanings assigned to it
in clauses (b) of section 5 of the Banking Regulation Act, 1949
(10 of 1949),
(11) "banking company" shall have the meanings assigned
to it in clauses (a) of section 45 A of the Reserve Bank of India
Act, 1934 (2 of 1934);
(12)" 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
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 acquisition and advice on corporate restructuring and strategy;
and
(vii) provision and transfer of information and data processing;
(viii) Other financial services, namely, lending; issue of pay
order, demand draft, cheque, letter of credit and bill of exchange;
providing bank guarantee, overdraft facility, bill discounting
facility, safe deposit locker, safe vaults, operation of bank
accounts;
(13)"Board" means the Central Board of Excise and Customs
constituted under the Central Boards of Revenue Act, 1963 (54
of 1963);
(14)"body corporate" shall have the meaning assigned
to it in clause (7) of Section 2 of the Companies Act, 1956 (1
of 1956);
(15)"broadcasting " has the meaning assigned to it in
clause (c ) of section 2 of the Prasar Bharati (Broadcasting Corporation
of India) Act, 1990 (25 of 1990) and also includes programme selection,
scheduling or presentation of sound or visual matter on a radio
or a television channel that is intended for public listening
or viewing, as the case may be; and in the case of a broadcasting
agency or organisation, having its head office situated in any
place outside India, includes the activity of selling of time
slots or obtaining sponsorships for broadcasting of any programme
or 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 electromagnetic
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 organization" means any
agency or organization engaged in providing service in relating
to broadcasting in any manner and, in the case of a broadcasting
agency or organization, 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 collecting broadcasting
charges on behalf of the said agency or organisation;
(17) "beauty treatment" includes hair cutting, hair
dyeing, hair dressing, face and beauty treatment, cosmetic treatment,
manicure, pedicure or counseling services on beauty, face care
or make up or such other similar services ;
(18)"beauty parlour" means any establishment providing
beauty treatment services;
(19)“business auxiliary service” means any service
in relation to,-
(i) Promotion or marketing or sale of goods produced or provided
by or belonging to the client; or
(ii) Promotion or marketing of service provided by the client;
or
(iii) Any customer care service provided on behalf of the client;
or
(iv) Procurement of goods or services, which are inputs for the
client; or
Explanation: For the removal of doubts, it is hereby declared
that for the purposes of this sub-clause, “inputs”
means all goods or services intended for use by the client.
(v) Production and processing of goods for, on behalf of the
client; or
(vi) Provision of service on behalf of the client; or
(vii)A service incidental or auxiliary to any activity specified
in sub-clauses (i) to (vi), such as billing, issue or collection
or recovery of cheques, payments, maintenance of accounts and
remittance, inventory management, evaluation or development
of prospective customer or vendor, public relations services,
management or supervision,
And includes services as a commission agent, but does not include
any information technology service and any activity that amounts
to “manufacture” within the meaning of clause (f)
of section 2 of the Central Excise Act, 1944 (1 of 1944).
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