CHAPTER
V OF THE FINANCE ACT, 1994
(as amended)
Service Tax
Page2
Explanation:- For the removal of doubts, it is hereby declared
that for the purposes of this clause,—
(a) "commission agent" means any person who acts
on behalf of another person and causes sale or purchase of goods,
or provision or receipt of services, for a consideration,
and includes any person who, while acting on behalf of another
person—
(i) deals with goods or services or documents of title to such
goods or services; or
(ii) collects payment of sale price of such goods or services;
or
(iii) guarantees for collection or payment for such goods or
services; or
(iv) undertakes any activities relating to such sale or purchase
of such goods or
services;
(b) "information technology service" means any service
in relation to designing,
developing or maintaining of computer software, or computerised
data processing or system networking, or any other service primarily
in relation to operation of computer systems;
(19a) “business exhibition” means an exhibition,-
(a) to market; or
(b) to promote; or
(c) to advertise; or
(d) to showcase,
Any product or service, intend for the growth in business of
the producer or provider of such product or service, as the
case may be;
(20) "cab" means a motor cab or maxi cab;
(21) "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);
(22) "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);
(23) "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-containerized
freight, services provided by a container freight terminal or
nay 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 transportation
of goods;
(24) "caterer" means any person who supplies, either
directly or indirectly, any food, edible preparations, alcoholic
or non-alcoholic beverages or crockery and similar articles
or accoutrements for any purpose of occasion;
(24a) “ civil enclave” has the meaning assigned
to it in clause(i) of section 2 of the Airports Authority of
India Act, 1994 ( 55 of 1994);
(24 b) cleaning activity" means cleaning, including specialised
cleaning services such as
disinfecting, exterminating or sterilising of objects or premises,
of—
(i) commercial or industrial buildings and premises thereof;
or
(ii) factory, plant or machinery, tank or reservoir of such
commercial or industrial buildings and premises thereof,
but does not include such services in relation to agriculture,
horticulture, animal husbandry or dairying;
(25) "clearing and forwarding" 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;
(25 a) club or association" means any person or body of
persons providing services, facilities or advantages, for a
subscription or any other amount, to its members, but does not
include—
(i) any body established or constituted by or under any law
for the time being in force; or
(ii) any person or body of persons engaged in the activities
of trade unions, promotion of agriculture, horticulture or animal
husbandry; or
(iii) any person or body of persons engaged in any activity
having objectives which are in the nature of public service
and are of a charitable, religious or political nature; or
(iv) any person or body of persons associated with press or
media;
(25 b)
commercial or industrial construction service" means—
(a) construction of a new building or a civil structure or
a part thereof; or
(b) construction of pipeline or conduit; or
(c) completion and finishing services such as glazing, plastering,
painting, floor and wall
tiling, wall covering and wall papering, wood and metal joinery
and carpentry, fencing and
railing, construction of swimming pools, acoustic applications
or fittings and other similar
services, in relation to building or civil structure; or
(d) repair, alteration, renovation or restoration of, or similar
services in relation to, building
or civil structure, pipeline or conduit,
which is—
(i) used, or to be used, primarily for; or
(ii) occupied, or to be occupied, primarily with; or
(iii) engaged, or to be engaged, primarily in, commerce or
industry, or work intended for commerce or industry, but does
not include such services provided in respect of roads, airports,
railways, transport terminals, bridges, tunnels and dams;';
(26) “ commercial training or coaching” means any
training or coaching provided by a commercial training or coaching
centre;
(27) ” commercial training or coaching centre” means
any institute or establishment providing commercial training
or coaching for imparting skill or knowledge or lessons on any
subject or field other than the sports, with or without issuance
of a certificate and includes coaching and tutorial classes
but does not include preschool coaching and training centre
or any institute or establishment which issues any certificate
or diploma or degree or nay educational qualification recognized
by law for time being in force;
(28) Omitted
(29) “ commissioning or installation agency” means
any agency providing service in relation to erection, commissioning
or installation;
(30) "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);
(30a)“construction of complex" means—
(a)construction of a new residential complex or a part thereof;
or
(b)completion and finishing services in relation to residential
complex such as glazing,
plastering, painting, floor and wall tiling, wall covering
and wall papering, wood and metal
joinery and carpentry, fencing and railing, construction of
swimming pools, acoustic
applications or fittings and other similar services; or
(c) repair, alteration, renovation or restoration of, or similar
services in relation to, residential
complex;
(31) "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;
(32) "convention" means a formal meeting or assembly
which is not open to the general public, and dose not include
a meeting or assembly the principal purpose of which is to provide
any type of amusement, entertainment or recreation;
(33) "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;
(34) "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 otherwise, 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;
(35) "customs house agent" means a person licensed,
temporarily or otherwise, under the regulations made under sub-section
(2) of section 146 of the Customs Act,1962 (52 of 1962);
(36) "data" has the meaning assigned to it in clause
(o) of sub-section (1) of section 2 of the Information Technology
Act, 2000 (21 of 2000);
(36a) dredging" includes removal of material including,
silt, sediments, rocks, sand,
refuse, debris, plant or animal matter in any excavating, cleaning,
deepening, widening or lengthening, either permanently or temporarily,
of any river, port, harbour, backwater or estuary;
(37) "dry cleaning" includes dry cleaning of apparels,
garments or other textile, fur or leather articles;
(38) "dry cleaner" means any commercial concern providing
service in relation to dry cleaning;
