The Service Tax : Statutory Provisions,1994
2. DEFINITIONS.
(1) “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;
(2) “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;
(3) “air travel agent” means any person engaged in providing any service connected with the booking of passage for travel by air;
(4) “Appellate Tribunal” means the Customs, Excise and Gold (Control) Appellate Tribunal constituted under section 129 of the Customs Act,1962 (52 of 1962);
(5) “architect” means any person whose name is ,for time being, entered in register of architects maintained under Section 23 of Architect’s Act,1972,and also includes any commercial concern engaged in any manner ,whether directly or indirectly, in rendering services in the field of architecture;
(6) “assessee” means a person liable to any the service tax and includes his agent;
(7) “Board” means the Central Board of Excise and Customs constituted under the Central Boards of Revenue Act,1963(54 of 1963);
(8) “body corporate” shall have the meaning assigned to it in or under clause (7) of section (2) of the Companies Act,1956;
(9) “cab” means a motor cab or maxi cab;
(10) “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 or occasion;
(11) “Central Excise Officer” has the meaning assigned to it in clause (b) of section 2 of the Central Excise Act,1944(1 of 1994);
(12) “clearing and forwarding agent” means any person who is engaged in providing any service, either directly or indirectly, connected with clearing and forwarding operations in any manner to any other person and includes a consignment agent;
(13) “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;
(14) “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;
(15) “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 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;
(16) “custom 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);
(17) “general insurance business” has the meaning assigned to it in clause (g) of section 3 of the General Insurance Business (Nationalization) Act,1972;
(18) “goods” has the meaning assigned to it in clause (7) of section 2 of the Sale of Goods Act,1930; 1a ]
(19)”insurer” means any person carrying on the general insurance business in India;
(20) “interior decorator” means any person engaged , whether directly or indirectly ,in the business providing by way of advice ,consultancy ,technical assistance or in any other manner services related to planning ,designing or beautification of spaces ,whether man-made or othe rwise
or includes a landscape designer;
(21) “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 advice, consultancy, or technical assistance relating to conceptualizing ,devising, development, modification, rectification or upgrade ion of any working system of any organization;
(22) “man dap” 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 organising any official, social or business function;
(23) “man dap keeper” means a person who allows temporary occupation of a mandap for consideration for organising any official, social or business function;
(24) “manpower recruitment agency” means any commercial concern engaged in providing any service, directly or indirectly, in any manner for recruitment of manpower, to a client;
(25)” market research agency” means any commercial concern engaged in providing any services ;
(26) ” maxi cab” has a meaning assigned to it in clause (22) in section (2) of the Motor Vehicles Act ,1988;
(27) ” mechanised slaughter house” means a commercial concern engaged in the bussiness of slaughtering of animals with the aid of machine;
(28) “motor cab” has the meaning assigned to it in clause (2) of section 2 of the Motor Vehicles Act,1988;
(29) “pager” means an instrument, apparatus or appliance which is a non-speech, one way personal calling system with alert and has to capability of receiving, storing and displaying numeric or alpha-numeric messages;
(30) “policy holder” has the meaning assigned to it in clause (2) of section 2 of the Insurance Act,1938;
(31) “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 provisions of the Chartered Accountants Act. 1949, and includes any concern engaged in rendering services in the filed of chartered accountancy;
(32) “practising cost accountant” means a person who is a 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 and includes any concern engaged in rendering services in the field of cost accountancy;
(33) “practising 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 and includes any concern engaged in rendering services in the field of company secretary ship;
(34) “prescribed” means prescribed by rules made under this Chapter;
(35) “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;
(36) “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;
(37) “recognised stock exchange” has the meaning assigned to it in clause (f) of section 2 of the Securities Contracts (Regulation) Act,1956;
(38) “rent-a-cab scheme operator” means any person engaged in the business of renting of cabs;
(39) “securities” has the meaning assigned to it in clause (h) of section 2 of the Securities Contracts (Regulation) Act,1956 ;
(40) “security agency” means any commercial concern engaged in the busi ness of re
ndering services relating to the security of any property, whether movable or immovable or of any person, in any manner and includes the services of investigations, detection or verification of any fact or activity, whether of a personal nature or otherwise, including the services of providing security personnel;
(41) “service tale” means tax livable under the provisions of this Chapter;
(42) “ship” means a sea-going vessel and includes a sailing vessel;
(43) “shipping line” means any person who owns or charters a ship and includes an enterprise which operates or manages the business of shipping;
(44) “steamer agent” means any person who undertakes, either directly or indirectly,-
(a) to perform any service in connection with the ship’s husbandry or dispatch including the rendering of administrative work related thereto; or
(b) to book, advertise or canvass for cargo for or on behalf of a shipping line, or
(c) to provide container feeder services for or on behalf of a shipping line;
(45) “stock-broker” means a stock-broker who has either made an application for registration or is registered as a stock-broker in accordance with the rules and regulations made under the Securities and Exchange Board of India Act,1992;
(46) “sub-broker” means a sub-broker who has either made an application for registration or is registered as a sub-broker in accordance with the rules and regulations made under the Securities and Exchange Board of India Act,1992;
(47) “subscriber” means a person to whom a telephone connection or a pager has been provided by the telegraph authority;
(48) “taxable service” means any service provided-
(a) to an investor, by a stock-broker in connection with the sale or purchase, of securities listed on a recognised stock exchanges;
(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 business;
(e) to a client, by an advertising agency in relation to advertisements in any manner:
(f) to a customer, by a 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 an relation to clearing and forwarding operations in anymanner;
(k) to a client, by a manpower recruitment agency in relation to the recruitment of manpower in any manner;
(1) 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 relation to the use of a mandap in any manner including the facilities provided to the client in relation to such use and also in services, if any, rendered 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 man-made or otherwise, in any manner,
(
r) to a client, by a management consultant in connection with the management of any organisation 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 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 any person, by a mechanised slaughter house in relation to the slaughtering of bovine animals;
(49) “telegraph authority” has the meaning assigned to it in clause (6) of section 3 of the Indian, Telegraph Act,1885 and includes a person who has been granted a licence under the first proviso to sub-section (1) of section 4 of that Act;
(50) “tour” means a journey from one place to another irrespective of the distance between such places;
(51) “tourist” vehicle has the meaning assigned to it in clause (43) of section 2 of the Motor Vehicles Act,1988;
(52) “tour operator” means any person engaged in the business of operating tours in a tourist vehicle covered by a tourist permit granted under the Motor Vehicle Act,1988 or Rules made there under;
(53) “underwriter” has the meaning assigned to it in clause (f) of rule 2 of the Securities and Exchange Board of India (Underwriters) Rules,1993;
(54) “underwriting” has the meaning assigned to it in clause (g) of rule 2 of the Securities and Exchange Board of India (Underwriters) Rules,1993;
(55) words and expressions used but not defined in this Chapter and defined in the Central Excise Act,1944 or the rules made there under, shall apply, so far as may be, in relation to service tax as they apply in relation to duty of excise
