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(39) "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);
(39a) erection, commissioning or installation" means any
service provided by a
commissioning and installation agency, in relation to,—
(i) erection, commissioning or installation of plant, machinery
or equipment; or
(ii) installation of—
(a) electrical and electronic devices, including wirings or
fittings therefor; or
(b) plumbing, drain laying or other installations for transport
of fluids; or
(c) heating, ventilation or air-conditioning including related
pipe work, duct work and sheet metal work; or
(d) thermal insulation, sound insulation, fire proofing or
water proofing; or
(e) lift and escalator, fire escape staircases or travelators;
or
(f) such other similar services;
(40) "event management" means any service provided
in relation to planning, promotion, organizing or presentation
of any arts, entertainment, business, sports or any other event
and includes any consultation provided in this regard;
(41) "event manager" means any person who is engaged
in providing any service in relation to event management in
any manner;
(42) "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;
(43) "fashion designing" includes any activity relating
to conceptualizing, 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;
(44) "fashion designer" means any person engaged in
providing service in relation to fashion designing;
(45) "financial institution" has the meaning assigned
to it in clause (c) of section 45-I of the Reserve Bank of India
Act, 1934 (2 of 1934);
(46) “foreign exchange broker” includes any authorized
dealer in foreign exchange;
(46a) “forward contract” has the meaning assigned
to it in clause 9c) of section 2 of the Forward Contracts (Regulation)
Act, 1952 ( 74 of 1952);
(47) “franchise" means an agreement by which the
franchisee is granted representational right to sell or manufacture
goods or to provide service or undertake any process identified
with franchisor, whether or not a trade mark, service mark,
trade name or logo or any such symbol, as the case may be, is
involved;
(48) “franchisor” mean a person who enters into
franchise with a franchisee and includes any associate of franchisor
or a person designated by franchiser to enter into franchise
on his behalf and the term “franchisee” will be
constued accordingly;
(49) "general insurance business" has the meaning
assigned to it in clause (g) of section 3 of the General Insurance
Business (Nationalisation) Act, 1972 (57 of 1972);
(50) "goods" has the meaning assigned to it in clause
(7) of section 2 of the sale of Goods Act, 1930 (3 of 1930);
(50a) “goods carriage” has the meaning assigned
to it in clause 914) of section 2 of the Motor Vehicles Act,
1988 (59 of 1988);
(50b) “ goods transport agency” means any commercial
concern which provides service in relation to transport of goods
by road and issues consignment notes, by whatever name called;
(51) "health club and fitness service" means service
for physical well-being such as, sauna and steam bath, Turkish
bath, solarium, spas, reducing or slimming salons, gymnasium,
yoga, meditation, massage (excluding therapeutic massage)or
any other like service;
(52) "health club and fitness centre" means any establishment,
including a hotel or resort, providing health and fitness service;
(53) "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);
(54) "Insurance Agent" has the meaning assigned to
it in clause (10) of section 2 of the Insurance Act, 1938 (4
of 1938);
(55) "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
and includes risk assessment, claim settlement, survey and loss
assessment;
(55a) “intellectual property right” means any right
to intangible property, namely, trade marks, patents or any
similar intangible property, under any law for the time being
in force, but does not include copyright;
(55b) “intellectual property service” means,-
(a) transferring temporarily; or
(b) permitting the use or enjoyment of ,
any intellectual property right;
(56) "intermediary" or insurance intermediary"
has the meaning assigned to it in sub-clause (f) of clause (1)
of section 2 o the Insurance Regulatory and Development Authority
Act, 1999 (41 of 1999);
(57) “internet café” means a commercial establishment
providing facility for accessing internet;
(58) "insurer" means nay person carrying on the general
insurance business in India;
(59) "Interior decorator" means any person engaged,
whether directly or indirectly, in the business of providing
by way of advice, consulting, technical assistance or in any
other manner, services related to planning, design or beautification
of space, whether man-made or otherwise and includes a landscape
designer;
(60) "leased circuit" means a dedicated link provided
between two fixed locations for exclusive use of the subscriber
and includes a speech circuit, data circuit or a telegraph circuit;
(61) "life insurance business" has the meaning assigned
to it in clause (11) of section 2 of the Insurance Act, 1938
(4 of 1938);
(62) “light motor vehicle” means any motor vehicle
constructed or adapted to carry more than six passengers, but
not more than twelve passengers, excluding the driver;
(63) "magnetic storage device" include wax blanks,
discs or blanks strips or films for the purpose of original
sound recording;
(63a) mailing list compilation and mailing" means any service
in relation to—
(i) compiling and providing list of name, address and any other
information from any source; or
(ii) sending document, information, goods or any other material
in a packet, by whatever name called, by addressing, stuffing,
sealing, metering or mailing,
for, or on behalf of, the client;
(64)
“maintenance or repair” means any service provided
by,-
(i) any person under a contract or an agreement; or
(ii) a manufacturer or any person authorised by him,
in relation to,—
(a) maintenance or repair including reconditioning or restoration,
or servicing of any goods
or equipment, excluding motor vehicle; or
(b) maintenance or management of immovable property
(65) "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 conceptualizing, devising,
development, modification, rectification or upgradation of any
working system of any organization.
(66) "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 consideration for organizing any
official, social or business function;
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