surface, sub-surface or aerial surveying or map-making of any kind, but does not include survey and exploration of mineral;

(105) "taxable service" means any service provided or to be provided -

(a) To an investor, by a stock-broker in connection with the sale or purchase of securities listed on a recognized 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 business in relation to general insurance businesses;

(e) To a client, by an advertising agency in relation to advertisement, in any manner;

(f) To a customer, by 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, consultancy or technical assistance in any manner in one or more disciplines of engineering;

(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 or supply agency in relation to the recruitment or supply of manpower, temporarily or otherwise, 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 elation to the use of Mandap in any manner including the facilities provided or to be provided to the client in relation to such use and also the services, if any provided or to be provided 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 manmade or otherwise, in any manner;

(r) To a client by a management consultant in connection with the management of any organization, in any manner;

(s) To a client, by a practising chartered accountant in his professional capacity, in any manner;

(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 property or person, by providing security personnel or otherwise and includes the provision of services of investigation, detection or verification of any fact or activity;

(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 technocrat or any science or technology institution or organization, 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 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 organization in relation to broadcasting, in any manner and, in the case of broadcasting agency or organisation, having its head office situated in any place outside India, includes service provided 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, engaged in the activity of selling of time slots for broadcasting of any programme or obtaining sponsorships for programmes or collecting the broadcasting charges on behalf of the said agency", the words " 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.

Explanation: For the removal of doubts, it is hereby declared that so long as the radio or television programme broadcast is received in India and intended for listening or viewing, as the case may be, by the public, such service shall be taxable service in relation to broadcasting, even if the encryption of the signals or beaming thereof through the satellite might have taken place outside India;

(zl) To a policy holder or insurer, by an actuary or intermediary or insurance intermediary or insurance agent, in relation to insurance auxiliary services;

(zm) To a customer, by a banking company or a financial institution including a non-banking financial company, or any other body corporate or commercial concern,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, repair, reconditioning or restoration of motor cars, light motor vehicles; in any manner

(zp) Omitted.

(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 handling services;

(zs) To any person, by a cable operator, including a multisystem 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 the risk cover in life insurance;

(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 passage for travel by rail;

(zza) To any person, by a storage or warehouse keeper in relation ot storage and warehousing of goods;

and the term "service provider" shall be construed accordingly;

(zzb) To a client, by a commercial concern in relation to business auxiliary service;

(zzc) To any person, by a commercial training or coaching centre in relation to commercial training or coaching;

(zzd) To a customer, by a erection, commissioning and installation agency in relation to commissioning or installation;

(zze)to a franchisee, by the franchisor in relation to franchise;

(zzf) to any person, by an internet café in relation to access of internet;

(zzg) To a customer, by a person in relation to maintenance or repair;

(zzh) To a person, by a technical inspection and analysis agency, in relation to technical testing and analysis;

(zzi) To a person, by a technical inspection and certification agency, in relation to technical inspection and certification;

(zzj) Omitted

(zzk) To a customer, by a foreign exchange broker other than those brokers in relation to banking and other financial services referred to in sub-clause (zm);

(zzl) To any person, by other port or any person authorised by that port in relation to port services, in any manner;

(zzm) To any person, by airports authority or any person authorised by it, in an airport or a civil enclave;

(zzn) To any person, by an aircraft operaot, in relation to transport of goods by aircraft;

(zzo) To an exhibitor, by the organizer of a business exhibition, in relation to business exhibition;

(zzp) To a customer, by a goods transport agency, in relation to transport of goods by road in a goods carriage;

(zzq) To any person, by a commercial concern, in relation to commercial or industrial construction service;

(zzr)To any person, by the holder of intellectual property right, in relation to intellectual property service;

(zzs) To any person, by an opinion poll agency, in relation to opinion poll;

(zzt) To a client, by an outdoor caterer;

(zzu) To any person, by a programme producer, in relation to a programme;

(zzv) To a customer, by any person, in relation to survey and exploration of mineral;

(zzw)To a client, by pandal or shamiana contractor in relation to a pandal or shamiana in any manner and also includes the services, if any, provided or to be provided as a caterer;

(zzx) To a customer, by a travel agent, in relation to booking of passage for travel;

(zzy) To any person, by a member of a recognised association or a registered association, in relation to a forward contract;

(zzz) To any person, by any other person, in relation to transport of goods other than water, through pipeline or other conduit;

(zzza) To any person, by any other person, in relation to site formation and clearance, excavation and earthmoving and demolition and such other similar activities;


(zzzb) To any person, by any other person, in relation to dredging;

(zzzc) To any person, by any other person, other than by an agency under the control of, or authorised by, the Government, in relation to survey and map-making;

(zzzd) To any person, by any other person, in relation to cleaning activity;

(zzze)
to its members, by any club or association in relation to provision of services, facilities or advantages for a subscription or any other amount;

(zzzf) To any person, by any other person, in relation to packaging activity;

(zzzg) to any person, by any other person, in relation to mailing list compilation and mailing;

(zzzh) To any person, by any other person, in relation to construction of complex;

Explanation.—For the removal of doubts, it is hereby declared that where any service provided or to be provided by a person, who has established a business or has a fixed establishment from which the service is provided or to be provided, or has his permanent address or usual place of residence, in a country other than India and such service is received or to be received by a person who has his place of business, fixed establishment, permanent address or, as the case may be, usual place of residence, in India such service shall be deemed to be taxable service for the purposes of this clause;


and the term “service provider” shall construed accordingly;