(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;
(67) "Mandap keeper" means a person who allows temporary
occupation of a Mandap for consideration for organizing any
official, social or business function;
(68) "manpower recruitment or supply agency" means
any commercial concern engaged in providing any service, directly
or indirectly, in any manner for recruitment or supply of manpower,
temporarily or otherwise, to a client;
(69) "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 customized and syndicated research services;
(70) "maxi cab" has the meaning assigned to it in
clause (22) of section 2 of the Motor Vehicles Act, 1988 (59
of 1988);
(71) "motor cab" has the meaning assigned to it in
clause (25) of section 2 of the Motor Vehicle Act, 1988 (59
of 1988)
(72) "motor car" has the meaning assigned to it in
clause (26) of section 2 of the Motor Vehicle Act, 1988 (59
of 1988)
(73) "motor vehicle" has the meaning assigned to it
in clause (28) of section 2 of the Motor Vehicle Act, 1988 (59
of 1988)
(74) "non-banking financial company" has the meaning
assigned to it in clause (f) of section 45-I of the Reserve
Bank of India Act, 1934 (2 of 1934);
(75) "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;
(75a) “opinion poll” means any service designed
to secure information on public opinion regarding social, economic,
political or other issues;
(75b) “opinion poll agency” means any person engaged
in providing services in relation to opinion poll;
(76) “other port” has the meaning assigned to “port”
in clause (4) of section 3 of the Indian Ports Act, 1908 ( 15
of 1908), but does not include the port defined in clause (81);
(76a) “outdoor caterer” means a caterer engaged
in providing services in connection with catering at a place
other than his own, but including a place providedby way of
tenancy or otherwise by the person receiving such services;
(76b) “packaging activity" means packaging of goods
including pouch filling, bottling, labeling or imprinting of
the package, but does not include any packaging activity that
amounts to 'manufacture' within the meaning of clause (f) of
section 2 of the Central Excise Act, 1944;
(77) "pager" means an instrument, apparatus or appliance
which is a non-speech, one way personal calling system which
alert and has the capability of receiving, storing and displaying
numeric or alpha-numeric message;
(77a) “pandal or shamiana” means a place specially
prepared or arranged for organizing an official, social or business
function;
(77b) “pandal or shamiana contractor” means a person
engaged in providing any service, directly or indirectly, in
connection with the preparation, arrangement, erection or decoration
of a pandal or shamiana and includes the supply of furniture,
fixtures, lights and light fittings, floor coverings and other
articles for use therein;
(78)"photography" includes still photography, motion
picture photography, laser photography, aerial photography and
fluorescent photography;
(79)"photography studio or agency" means any professional
photographer or a commercial concern engaged in the business
of rendering service relating to photography;
(80)"policy holder" has the meaning assigned to it
in clause (2) of section 2 of the Insurance Act, 1963 (4 of
1938);
(81)"port" has the meaning assigned to it in clause
(q) of section 2 of the Major Port Trust Act, 1963 (38 of 1963);
(82)"port services" means any service rendered by
a port or any person authorized by the port, in any manner,
in relation to a vessel or goods;
(83)"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 provision of the Chartered Accountants Act, 1949 (38 of
1949) and includes any concern engaged in rendering services
in the field of Chartered accountancy;
(84)"practicing cost accountant" means a person who
is 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;
(85)"practicing 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;
(86) "prescribed" means prescribed by rules made under
this Chapter;
(86a)“programme” means any audio or visual matter,
live or recorded, which is intended to be disseminated by transmission
or electromagnetic waves through space or through cables intended
to be received by the general public either directly or indirectly
through the medium of relay stations;
(86b)“programme producer” means a commercial concern
which produces a programme on behalf of another person;
(87) "rail travel agent" means any person engaged
in providing any service connected with booking of passage for
travel by rail;
(88)"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;
(89)"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;
(89a)“recognized association” has the meaning assigned
to it in clause (j) of section 2 of the Forward Contracts (Regulation)
Act, 1952 9 74 of 1952);
(89b)“registered association” has the meaning assigned
to it in clause (f) of section 2 of the Forward Contracts (Regulation)
Act, 1952 9 74 of 1952);
(90) "recognized stock exchange" has the meaning assigned
to it in clause (f) of section 2 of the Securities Contracts
(Regulation) Act, 1956 (42 of 1956);
(91) "rent-a-cab scheme operator" means any person
engaged in the business of renting of cabs;
(91a)residential complex" means any complex comprising
of—
(i) a building or buildings, having more than twelve residential
units;
(ii) a common area; and
(iii) any one or more of facilities or services such as park,
lift, parking space, community hall, common water supply or
effluent treatment system,
located within a premises and the layout of such premises is
approved by an authority under any law for the time being in
force, but does not include a complex which is constructed by
a person directly engaging any other person for designing or
planning of the layout, and the construction of such complex
is intended for personal use as residence by such person.
Explanation.—For the removal of doubts, it is hereby
declared that for the purposes of this clause,—
(a) "personal use" includes permitting the complex
for use as residence by another person on rent or without consideration;
(b) "residential unit" means a single house or a
single apartment intended for use as a place of residence;
(92) "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
organization, to a client, in one or more disciplines of science
or technology;
(93)"securities" has the meaning assigned to it in
clause (h) of section 2 of the Securities Contracts (Regulation)
Act, 1956 (42 of 1956);
(94)"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;
(95) "service tax" means tax leviable under the provisions
of this Chapter;
(96) "ship" means a sea-going vessel and includes
a sailing vessel;
(97)"shipping line" means any person who owns or charters
a ship and includes an enterprise which operates or manages
the business of shipping;
(97a)
site formation and clearance, excavation and earthmoving and
demolition" includes,—
(i) drilling, boring and core extraction services for construction,
geophysical, geological or similar purposes; or
(ii) soil stabilization; or
(iii) horizontal drilling for the passage of cables or drain
pipes; or
(iv) land reclamation work; or
(v) contaminated top soil stripping work; or
(vi) demolition and wrecking of building, structure or road,
but does not include such services provided in relation to
agriculture, irrigation, watershed development and drilling,
digging, repairing, renovating or restoring of water sources
or water bodies;
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