Income Tax Law (Volume 6(1)) (Commentary on Service Tax Law)

"PITHISARIAS & PITHISARIA'SSERVICE TAX LAW(Issued as companion volumes to the series of Income Tax Law containing Exhaustive Commentary on the Service Tax Law)Fifth Edition 2006-07, as Volume 6(1) & 6(2)""Since the inception of the Service Tax provisions (w.e.f. 1-7-1994), much water has flowed not only in the shape of continuous and torrential amendments effected by the Legislature but also judicial pronouncements handed down by the different CESTAT Benches, CEGAT Benches, High Courts and the Supreme Court. It may be recalled that the Service Tax provisions were introduced in 1994 Budget for the first time in India. No separate enactment has been enacted for the Service Tax provisions till date. The provisions of Service Tax were originally enacted as Chapter V of the Finance Act, 1994 (32 of 1994), containing sections 64 to 96. By the Finance Act, 2003 (32 of 2003), a new Chapter VA, relating to Advance Rulings with respect to Service Tax, containing sections 96A to 96-I, was inserted. At its inception (w.e.f. 1-7-1994) only three services, i.e., Stock Broker Services, Telephone Services and General Insurance Business Services, were brought under Service Tax net and a meagre rate of 5% was fixed as Service Tax. From time to time number of taxable services goes on increasing and also the rate of Service Tax. At present, the rate of Service Tax is 12.24% and the number of taxable services brought under Service Tax net is 97.""Salient features of the book : Charts 1 to 11 Various important Service Tax provisions enumerated in brief at a glance Part I : Introduction Part II : Extent, commencement and application of Chapter V of Act 32 of 1994 enacting provisions about levy of service tax [s. 64 of Act 32 of 1994] Part III : Definitions [s. 65 of Act 32 of 1994] Statutory provisions relating to definitions from 1-7-1994 to 1-5-2006 along with case laws pertaining to General Provisions as well as Service Tax provisions Part IV : Divided into 178 chapters contains Definitions as given under Service Tax provisions alphabetically arranged Chapterwise as they stand from time to time Part V : Divided into 118 chapters contains Taxable services as given under Service Tax provisions alphabetically arranged Chapterwise as they stand from time to time Part VI : Divided into 50 chapters contains Chapterwise and sectionwise enumeration of statutory provisions as well as commentary and thorough discussion of case laws from sections 65A to 96-I Appendices : Divided into 21 Appendices contains Exhaustive collection of full and accurate texts of all the Rules, relevant extracts of the Service Tax provisions from the various Finance Act(s), Explanatory Circulars, etc., etc.""Statutory law updated: The Treatise has been updated till 1st October, 2006, as per the changes made by the Finance Act, 2006 (21 of 2006). Definitions alphabetically arranged in Chapterwise form: Each and every definition from its very inception has been reproduced and/or current definition paraphrased in an alphabetical order in Chapterwise form. Sectionwise exhaustive, comprehensive and precise commentary on Service Tax : For the first time an attempt has been made by the Authors of this Treatise to bring out a sectionwise exhaustive, comprehensive and precise commentary on the Service Tax provisions. Taxable services alphabetically arranged in Chapterwise form: Each and every taxable service from its very inception has been dealt with in an alphabetical order so as to cover each and every aspect, i.e., taxable with effect from, definitions, scope, valuation provisions, rate applicable, exemptions provided, provisions with regard to export and/or import of taxable service(s), notifications/circulars/trade notices applicable, with discussion of case law. Legislative amendment(s): Each section as well as each taxable service is followed by 'Legislative amendment(s)', which fully and exhaustively elaborates the scope and effect of the Amending Legislation(s). Accurate and precise footnotes: Accurate and precise footnotes given, indicating particular date from which such change(s) has/have become effective. Exemption Notification(s): Exemption Notification(s) issued from time to time have been fully reproduced u/s 93 in a chronological manner giving serial numbers and stating its latest/current position, i.e., whether the same has been amended, rescinded and/or superseded.""Circulars, etc., extracted: Relevant circulars have also been reproduced sectionwise and/or taxable servicewise. Circulars in the nature of Explanatory Circulars which concerns more than one taxable service(s) have been chronologically arranged in Appendix 17 of this Treatise. Copious intelligible and appropriate headings, sub-headings, synopsis, case-law references & citations etc. more than 6,500: Not only statutory provisions but also the judicial decisions have been discussed elaborately under more than 6,500 copious intelligible and appropriate headings, sub-headings & synopsis. Exhaustive commentary of all the 35 sections of the Central Excise Act, 1944, which have been applied from time to time through section 83 of the Finance Act, 1994 have been given with copious footnotes and accurate and complete historical background. Judicial decisions, relating to Service Tax provisions and applied Central Excise provisions, meticulously discussed. Principles about Interpretation of Statutes discussed elaborately under section 66 of Act 32 of 1994: The principles about Interpretation of Statutes have been dealt with more elaborately and exhaustively. Charts: As many as 11 easy to understand Charts concerning the current statutory position of each and every taxable services given in brief, 8-Digit Accounting Codes for various taxable services (in Chronological as well as Alphabetical order), calculation of Service Tax from time to time, changes made by various Amending Acts, period of limitations, interest/penalties imposable, jurisdiction of Service Tax Commissionerate(s) given.""Ready Reckoner 13 Years', yearwise "Ready Reckoner" 1994 to 2006 : 13 Years yearwise ""Ready Reckoner"" 1994 to 2006 provided with a Chart displaying periodical calculation of Service Tax as it stands payable from time to time, has been given which makes the publication as a complete and quick referenceable for any period of time. The Treatise will prove to be a valuable guide on the subject written with the object of giving a detailed, reliable, authentic and thorough coverage of all the aspects of the law not only about Service Tax provisions but also about applied Central Excise provisions."

Analytical Contents
VOLUME 1

PART I
CHAPTER 1
‘SERVICE TAX LAW’
INTRODUCTION
Analytical Contents to Vol. 1
Analytical Contents to Vol. 1
PAGE
1. Service tax, what it is 1
2. Extent of Service Tax provisions 2
3. No separate enactment 2
4. By the year 2010 new separate enactment, namely, GST would be intro-duced 2
5. Service tax provisions originally enacted by the Finance Act, 1994 (32 of 1994) 2
6. By the Finance (No. 2) Act, 1996 (33 of 1996), three new services were added to the service tax provisions 2
7. By the Finance Act, 1997 (26 of 1997), twelve new services were added to the service tax provisions 3
8. By the Finance (No. 2) Act, 1998 (21 of 1998), twelve new services were further added to the service tax provisions 3
9. By the Finance Act, 2001 (14 of 2001), fifteen new services were further added to the service tax provisions 4
10. By the Finance Act, 2002 (20 of 2002), ten new services were further added to the service tax provisions 4
11. By the Finance Act, 2003 (32 of 2003), nine new services were further added to the service tax provisions 4
12. By the Finance (No. 2) Act, 2004 (23 of 2004), thirteen new services were further added to the service tax provisions 5
13. By the Finance Act, 2005 (18 of 2005), eight new services were further added to the service tax provisions 5
14. By the Finance Act, 2006 (21 of 2006), fifteen new services were further added to the service tax provisions 6
15. At a glance chart showing present sectionwise taxable services with their effective date(s) 7
16. From 1-7-1994 onwards, rate of service tax as it stands 10
17. Service tax by whom to be paid 10
18. Authorisation provided to Central Excise Commissionerates to adminis-ter the service tax statute 11
19. Set up of Service Tax Commissionerates 11
20. DGST's functions and powers 11
21. Exemption (w.e.f. 1-4-2005) in respect of taxable services of aggregate value not exceeding Rs. 4 lakhs 11
PART II
CHAPTER V OF THE FINANCE ACT, 1994 (S. 64)
PROVISIONS WITH RESPECT TO SERVICE TAX
CHAPTER 1
‘SERVICE TAX LAW’
EXTENT, COMMENCEMENT AND APPLICATION OF CHAPTER V OF THE FINANCE ACT, 1994 (32 OF 1994), ENACTING PROVISIONS ABOUT LEVY OF SERVICE TAX (W.E.F. 1-7-1994) [S. 64 OF THE FINANCE ACT, 1994]
1. Long title and/or preamble, how far useful aid to construction 13
2. Statement of Objects and Reasons—how far useful aid to construction 14
3. Finance Minister’s speech before Parliament—how far relevant 14
4. Statutes enacted in Hindi, simultaneous English version published—in case of conflict, English version to prevail 14
5. Coming into force 15
6. Operation, where the Act does not specify a particular date therefor 15
7. Act held to be effective from the date on which Ordinance came into force even though Act became operative from a subsequent date 16
8. Bringing into force an Act by the Government from a date anterior to the date of notification but posterior to the date of its enactment is possible 16
9. Power conferred on executive to bring into force a statute or a statutory provision— how to be exercised 16
10. Effective date of coming into force of an Act does not depend on the date when its validity is upheld 17
11. Bringing into force one or more statutory provision—challenge to fixa-tion of the appointed date 17
12. Commencement of an Act—when takes place 17
13. Making the law and commencement of the Act—distinction 17
14. “Commencement of an Act” and “coming into operation of an Act in a particular area”—distinction 18
15. List of Amending Legislations 18
16. Supreme Court dicta about mass amendments 18
17. Good legislation—what it is? 19
18. A newly enacted Parliamentary Legislation, unless specifically excluded, will apply to the entire territory of India 19
19. Normally, stay of operation of the Finance Act not to be granted 19
20. Power of Parliament to make laws which operate extra-territorially 19
21. When a statute can be declared as unconstitutional 20
22. Presumption as to constitutionality of a statute 20
23. Constitutionality of Securitisation and Reconstruction of Financial Assets and Enforcement of Security Interest Act, 2002 21
24. Theory of reading down of provision 21
25. Absence of mens rea as also existence of hardship not to affect the con-stitutional validity of an enactment 22
26. Challenge to the constitutionality—proper approach of the Court 22
27. Statute or provision, which was held unconstitutional by High Court, declared constitutional by Supreme Court—restoration of such statute or provision is automatic 23
28. Validity of a similar provision upheld subsequently does not revive the provision earlier held to be constitutionally invalid 23
29. Extent of the service tax provisions 23
30. Service tax provisions extended to the Exclusive Economic Zone of In-dia and the Continental Shelf of India 23
31. Notification with regard to extension of the provisions of Chapter V of Act 32 of 1994 to the designated areas in the Continental Shelf and Ex-clusive Economic Zone of India 24
32. Applicability of service tax to the State of Jammu & Kashmir 24
33. Three new States created by reorganising existing States of Bihar, Mad-hya Pradesh and Uttar Pradesh 24
34. Conflict between two special Acts, later Act to prevail 25
Discussion of case laws under section 64
35. Colourable legislation 25
36. Distinction between object of tax, incidence of tax and the machinery for collection of tax 26
37. Principles for determining the constitutionality of a statute 26

PART III
‘SERVICE TAX LAW’
DEFINITIONS [S. 65 OF THE FINANCE ACT, 1994]
CHAPTER 1
‘SERVICE TAX LAW’
DEFINITIONS [S. 65 OF THE FINANCE ACT, 1994]

1. Introduction 70
2. Legislative amendments 70
3. Section 65, as it stood between 1-7-1994 and 14-6-1997, i.e., as originally enacted by the Finance Act, 1994 (32 of 1994), and subsequently amended (w.e.f. 1-11-1996) by the Finance (No. 2) Act, 1996 (33 of 1996) 71
4. Section 65, as it stood between 15-6-1997 and 15-10-1998, i.e., as substituted by the Finance Act, 1997 (26 of 1997) 73
5. Section 65, as it stood between 16-10-1998 and 15-7-2001, i.e., as substituted by the Finance (No. 2) Act, 1998 (21 of 1998) 76
6. Section 65, as it stood between 16-7-2001 and 15-8-2002, i.e., as substi-tuted by the Finance Act, 2001 (14 of 2001) 80
7. Section 65, as it stood between 16-8-2002 and 13-5-2003, i.e., as substi-tuted by the Finance Act, 2002 (20 of 2002) 88
8. Section 65, as it stands for and from 14-5-2003, i.e., as substituted by the Finance Act, 2003 (32 of 2003), and subsequently amended by (1) the Finance (No. 2) Act, 2004 (23 of 2004) (w.e.f. 10-9-2004), (2) the Finance Act, 2005 (18 of 2005) (w.e.f. 16-6-2005), and (3) the Finance Act, 2006 (21 of 2006) (w.e.f. 1-5-2006) 88
9. Validation provisions 88
GENERAL PROVISIONS
10. Purpose of coining a definition 88
11. Words to carry their ordinary meaning 88
12. Meaning of words—importance of intrinsic aid 89
13. Legislature competent to give artificial, restrictive or extensive meaning to a word by coining a definition 89
14. Natural meaning of an expression may be extended by coining a defini-tion 89
15. Effect of the presence of a definition 90
16. Effect of incorporation of definition from another statute 91
17. Purpose of a definition 91
18. Ordinarily a definition prevails throughout the Act 92
19. When departure from the statutory meaning possible 92
20. Lacuna in a definition cannot be removed by court 92
21. Context and collocation also to influence the interpretation of a defined word 92
22. Occasion and object also relevant 96
23. Definition when exhaustive and when enumerative 97
24. Restrictive interpretation of an inclusive definition inappropriate 98
25. Inclusive definition to be construed broadly 99
26. “Mean and include”—implication 99
27. “Namely” and “including”—implication of 100
28. Deeming provisions 101
29. “That is to say” in a definition clause—implication of 101
30. “Excluding” in a definition clause—implication of 102
31. Scope of the rule of ejusdem generis 102
32. Noscitur a sociis 106
33. Meaning to be given to items in one group 108
34. Undefined common words of everyday use carry their popular meaning 108
35. Accounting parlance, when relevant 115
36. Entries in Schedule classifying items of goods, etc. 115
37. Two entries—special to exclude general 118
38. Dictionary meaning, value of 118
39. Context to affect the implication of even an undefined word 120
40. General words, when to be given a restrictive or wider meaning 122
41. Different expressions or words in different sections to have different meanings 122
42. Same words in a statute may have same meaning or may have different meanings in different provisions 123
43. Two different words may have same meaning if the context so requires 123
44. Each and every word must be given meaning 123
45. Redundancy and tautology not to be attributed to the Legislature 123
46. A sum-up 124
47. Words to be given sensible meaning 124
48. Words defined in other statutes—when may be taken help of 124
49. Words defined in other statutes—meaning assigned to be adopted with caution 126
50. Words judicially interpreted to have the same meaning 127
51. But presumption of identical meaning is not of universal application 127
52. Technical and scientific words—interpretation of 128
53. Strict construction of taxing statute definitions 129
Discussion of case laws under Section 65 of Act 32 of 1994
54. Tax on services rendered by a professional and tax on the profession, differentiation 129
55. Ordinary meaning leading to anomaly 129
56. Explanation to section 65(105) of Act 32 of 1994 (operative between 16-6-2005 and 30-4-2006) 130

PART IV
DEFINITIONS AS GIVEN UNDER SERVICE TAX
PROVISIONS ALPHABETICALLY ARRANGED
CHAPTERWISE AS THEY STANDS FROM
TIME TO TIME
CHAPTER 1
ACTUARY
1. Actuary (w.e.f. 14-5-2003) 133
2. Definition of the expression “actuary” as per section 2(1) of the Insur-ance Act, 1938 (4 of 1938) 133
3. Actuary (between 16-8-2002 and 13-5-2003) 133
4. Actuary (between 16-7-2001 and 15-8-2002) 133
5. Dictionary meaning 133
CHAPTER 2
ADVERTISEMENT
1. Advertisement (w.e.f. 14-5-2003) 135
2. Advertisement (between 16-8-2002 and 13-5-2003) 135
3. Advertisement (between 16-7-2001 and 15-8-2002) 135
4. Advertisement (between 16-10-1998 and 15-7-2001) 135
5. Advertisement (between 15-6-1997 and 15-10-1998) 136
6. Advertisement (between 1-11-1996 and 14-6-1997) 136
7. Dictionary meaning 136
CHAPTER 3
ADVERTISING AGENCY
1. Advertising Agency (w.e.f. 14-5-2003) 137
2. Advertising Agency (between 16-8-2002 and 13-5-2003) 137
3. Advertising Agency (between 16-7-2001 and 15-8-2002) 137
4. Advertising Agency (between 16-10-1998 and 15-7-2001) 138
5. Advertising Agency (between 15-6-1997 and 15-10-1998) 138
6. Advertising Agency (between 1-11-1996 and 14-6-1997) 138
7. Dictionary meaning 138
CHAPTER 4
AIR TRAVEL AGENT
1. Air Travel Agent (w.e.f. 14-5-2003) 139
2. Air Travel Agent (between 16-8-2002 and 13-5-2003) 139
3. Air Travel Agent (between 16-7-2001 and 15-8-2002) 139
4. Air Travel Agent (between 16-10-1998 and 15-7-2001) 139
5. Air Travel Agent (between 15-6-1997 and 15-10-1998) 139
CHAPTER 5
AIRCRAFT
1. Aircraft (w.e.f. 10-9-2004) 140
2. Definition of the expression “aircraft” as per section 2(1) of the Aircraft Act, 1934 (22 of 1934) 140
3. Dictionary meaning 140
CHAPTER 6
AIRCRAFT OPERATOR

1. Aircraft, Operator (w.e.f. 1-5-2006) 141
2. Aircraft Operator (Between 10-9-2004 and 30-4-2006) 141
CHAPTER 7
AIRPORT
1. Airport (w.e.f. 10-9-2004) 142
2. Definition of the expression “airport” as per section 2(b) of Airports Au-thority of India Act, 1994 (55 of 1994) 142
3. Definition of the expression “aerodrome”, as per section 2(2) of the Air-craft Act, 1934 (22 of 1934), which has been included in the definition of the expression “airport” 142
4. Dictionary meaning 143

CHAPTER 8
AIRPORTS AUTHORITY
1. Airports authority (w.e.f. 10-9-2004) 144
CHAPTER 9
APPELLATE TRIBUNAL
1. Appellate Tribunal (w.e.f. 14-5-2003) 145
2. Appellate Tribunal (between 16-8-2002 & 13-5-2003) 145
3. Appellate Tribunal (between 16-7-2001 & 15-8-2002) 145
4. Appellate Tribunal (between 16-10-1998 & 15-7-2001) 145
5. Appellate Tribunal (between 15-6-1997 & 15-10-1998) 145
6. Appellate Tribunal (between 1-11-1996 & 14-6-1997) 146
7. Appellate Tribunal (between 1-7-1994 & 31-10-1996) 146
CHAPTER 10
ARCHITECT
1. Architect (w.e.f. 14-5-2003) 147
2. Architect (between 16-8-2002 and 13-5-2003) 147
3. Architect (between 16-7-2001 and 15-8-2002) 147
4. Architect (between 16-10-1998 and 15-7-2001) 147
5. Dictionary meaning 148
CHAPTER 11
ASSESSEE
1. Assessee (w.e.f. 14-5-2003) 149
2. Assessee (between 16-8-2002 and 13-5-2003) 149
3. Assessee (between 16-7-2001 and 15-8-2002) 149
4. Assessee (between 16-10-1998 and 15-7-2001) 149
5. Assessee (between 15-6-1997 and 15-10-1998) 149
6. Assessee (between 1-7-1994 and 14-6-1997) 150
CHAPTER 12
AUCTION OF PROPERTY
1. Auction of property (w.e.f. 1-5-2006) 151
CHAPTER 13
AUTHORISED DEALER OF FOREIGN EXCHANGE
1. Authorised dealer of foreign exchange (w.e.f. 14-5-2003) 152
2. Definition of the expression “authorised person” as per section 2(c) of the Foreign Exchange Management Act, 1999 (42 of 1999) 152
CHAPTER 14
AUTHORISED SERVICE STATION
1. Authorised service station (w.e.f. 14-5-2003) 153
2. Authorised service station (between 16-8-2002 and 13-5-2003) 153
3. Authorised service station (between 16-7-2001 and 15-8-2002) 153
4. Dictionary meaning 153

CHAPTER 15
AUTOMATED TELLER MACHINE (ATM)
1. Automated Teller Machine (ATM) (w.e.f. 1-5-2006) ….. 154
CHAPTER 16
AUTOMATED TELLER MACHINE OPERATIONS, MAINTENANCE OR MAN-AGEMENT SERVICE
1. Automated teller machine operations, maintenance or management service (w.e.f. 1-5-2006) 155
CHAPTER 17
BANKER TO AN ISSUE
1. Banker to an issue (w.e.f. 1-5-2006) 156
CHAPTER 18
BANKING
1. Banking (w.e.f. 14-5-2003) 157
2. Definition of the expression “banking” as per section 5(b) of the Banking Regulation Act, 1949 (10 of 1949) 157
3. Banking (between 16-8-2002 and 13-5-2003) 157
4. Banking (between 16-7-2001 and 15-8-2002) 157
5. Dictionary meaning 158
CHAPTER 19
BANKING AND OTHER FINANCIAL SERVICES
1. Banking and other Financial Services (w.e.f. 10-9-2004) 159
2. Banking and other Financial Services (between 14-5-2003 and 9-9-2004) 160
3. Banking and other Financial Services (between 16-8-2002 and 13-5-2003) 160
4. Banking and other Financial Services (between 16-7-2001 and 15-8-2002) 161

CHAPTER 20
BANKING COMPANY
1. Banking company, defined 162
2. Definition of the expression “banking company” as per section 45A(a) of the Reserve Bank of India Act, 1934 (2 of 1934) 162
3. Banking Company (between 16-8-2002 and 13-5-2003) 162
4. Banking Company (between 16-7-2001 and 15-8-2002) 162
5. Definition of the expression “banking company” as per section 5(c) of the Banking Regulation Act, 1949 (10 of 1949) 163
CHAPTER 21
BEAUTY PARLOUR
1. Beauty Parlour (w.e.f. 14-5-2003) 164
2. Beauty Parlour (between 16-8-2002 and 13-5-2003) 164
3. Dictionary meaning 164
CHAPTER 22
BEAUTY TREATMENT
1. Beauty treatment (w.e.f. 16-6-2005) 165
2. Beauty treatment (between 14-5-2003 and 15-6-2005) 165
3. Beauty treatment (between 16-8-2002 and 13-5-2003) 165
CHAPTER 23
BOARD
1. Board (w.e.f. 14-5-2003) 166
2. Board (between 16-8-2002 and 13-5-2003) 166
3. Board (between 16-7-2001 and 15-8-2002) 166
4. Board (between 16-10-1998 and 15-7-2001) 166
5. Board (between 15-6-1997 and 15-10-1998) 166
6. Board (between 1-7-1994 and 14-6-1997) 167
CHAPTER 24
BODY CORPORATE
1. Body corporate (w.e.f. 14-5-2003) 168
2. Definition of the expressions “body corporate” or “corporation” as per section 2(7) of the Companies Act, 1956 (1 of 1956) 168
3. Body Corporate (between 16-8-2002 and 13-5-2003) 168
4. Body Corporate (between 16-7-2001 and 15-8-2002) 168
5. Body Corporate (between 16-10-1998 and 15-7-2001) 169
6. Dictionary meaning 169

CHAPTER 25
BROADCASTING
1. Broadcasting (w.e.f. 14-5-2003) 170
2. Definition of the expression “broadcasting” as per section 2(c) of the Prasar Bharti (Broadcasting Corporation of India) Act, 1990 (25 of 1990) 171
3. Broadcasting (between 16-8-2002 and 13-5-2003) 171
4. Broadcasting (between 16-7-2001 and 15-8-2002) 171
5. Dictionary meaning 172

CHAPTER 26
BROADCASTING AGENCY OR ORGANISATION
1. Broadcasting agency or organisation (w.e.f. 14-5-2003) 173
2. Broadcasting Agency or Organisation (between 16-8-2002 & 13-5-2003) 174
CHAPTER 27
BUSINESS AUXILIARY SERVICE
1. Business Auxiliary Service (w.e.f. 10-9-2004) 175
2. Business Auxiliary Service (between 14-5-2003 and 9-9-2004) 176
CHAPTER 28
BUSINESS EXHIBITION
1. Business exhibition (w.e.f. 10-9-2004) 177
CHAPTER 29
CAB
1. Cab (w.e.f. 14-5-2003) 178
2. Cab (between 16-8-2002 and 13-5-2003) 178
3. Cab (between 16-7-2001 and 15-8-2002) 178
4. Cab (between 16-10-1998 and 15-7-2001) 178
5. Cab (between 15-6-1997 and 15-10-1998 178
CHAPTER 30
CABLE OPERATOR
1. Cable operator (w.e.f. 14-5-2003) 179
2. Definition of the expression “cable operator” as per section 2(aa) of the Cable Television Networks (Regulation) Act, 1995 (7 of 1995) 179
3. Cable operator (between 16-8-2002 and 13-5-2003) 179

CHAPTER 31
CABLE SERVICE
1. Cable service (w.e.f. 14-5-2003) 180
2. Definition of the expression “cable service” as per section 2(b) of the Cable Television Networks (Regulation) Act, 1995 (7 of 1995) 180
3. Cable service (between 16-8-2002 and 13-5-2003) 180

CHAPTER 32
CARGO HANDLING SERVICE
1. Cargo handling service (w.e.f. 14-5-2003) 181
2. Cargo Handling Service (between 16-8-2002 and 13-5-2003) 181
CHAPTER 33
CATERER
1. Caterer (w.e.f. 14-5-2003) 182
2. Caterer (between 16-8-2002 and 13-5-2003) 182
3. Caterer (between 16-7-2001 and 15-8-2002) 182
4. Caterer (between 16-10-1998 and 15-7-2001) 183
5. Caterer (between 15-6-1997 and 15-10-1998) 183
6. Dictionary meaning 183
CHAPTER 34
CENTRAL EXCISE OFFICER
1. Central Excise Officer (between 16-10-1998 and 15-7-2001) 184
2. Definition of the expression “Central Excise Officer” as per section 2(b) of the Central Excise Act, 1944 (1 of 1944) 184
3. Central Excise Officer (between 15-6-1997 and 15-10-1998) 184 4. Central Excise Officer (between 1-7-1994 and 14-6-1997) 184
CHAPTER 35
CIVIL ENCLAVE
1. Civil enclave (w.e.f. 10-9-2004) 186
2. Definition of the expression “civil enclave” as per section 2(i) of the Airports Authority of India Act, 1994 (55 of 1994) 186
CHAPTER 36
CLEANING ACTIVITY
1. Cleaning activity (w.e.f. 16-6-2005) 187
CHAPTER 37
CLEARING AND FORWARDING AGENT
1. Clearing and forwarding agent (w.e.f. 14-5-2003) 188

2. Clearing and Forwarding Agent (between 16-8-2002 and 13-5-2003) 188

3. Clearing and Forwarding Agent (between 16-7-2001 and 15-8-2002) 188
4. Clearing and Forwarding Agent (between 16-10-1998 and 15-7-2001) 188
5. Clearing and Forwarding Agent (between 15-6-1997 and 15-10-1998) 189
CHAPTER 38
CLUB OR ASSOCIATION
1. Club or association (w.e.f. 16-6-2005) 190
CHAPTER 39
COMMERCIAL OR INDUSTRIAL CONSTRUCTION SERVICE
1. Commercial or industrial construction service (w.e.f. 16-6-2005) 191
CHAPTER 40
COMMERCIAL TRAINING OR COACHING
1. Commercial training or coaching (w.e.f. 14-5-2003) 192
CHAPTER 41
COMMERCIAL TRAINING OR COACHING CENTRE
1. Commercial Training or Coaching Centre (w.e.f. 14-5-2003) 193
CHAPTER 42
COMMISSIONING OR INSTALLATION
1. Commissioning or installation (between 14-5-2003 and 9-9-2004) 194
CHAPTER 43
COMMISSIONING OR INSTALLATION AGENCY
1. Commissioning or installation agency (w.e.f. 14-5-2003) 195
CHAPTER 44
COMPUTER NETWORK
1. Computer network (w.e.f. 14-5-2003) 196
2. Definition of the expression “computer network” as per section 2(1)(j) of the Information Technology Act, 2000 (21 of 2000) 196
3. Computer Network (between 16-8-2002 and 13-5-2003) 196
4. Computer Network (between 16-7-2001 and 15-8-2002) 196
CHAPTER 45
CONSTRUCTION OF (RESIDENTIAL) COMPLEX
1. Construction of (Residential) Complex (w.e.f. 16-6-2005) 197
CHAPTER 46
CONSTRUCTION SERVICE
1. Construction service (between 10-9-2004 and 15-6-2005) 198
CHAPTER 47
CONSULTING ENGINEER
1. Consulting engineer (w.e.f. 14-5-2003) 199
2. Consulting Engineer (between 16-8-2002 and 13-5-2003) 199
3. Consulting Engineer (between 16-7-2001 and 15-8-2002) 199
4. Consulting Engineer (between 16-10-1998 and 15-7-2001) 200
5. Consulting Engineer (between 15-6-1997 and 15-10-1998) 200
CHAPTER 48
CONVENTION
1. Convention (w.e.f. 14-5-2003) 201
2. Convention (between 16-8-2002 and 13-5-2003) 201
3. Convention (between 16-7-2001 and 15-8-2002) 201
4. Dictionary meaning 201
CHAPTER 49
COURIER AGENCY
1. Courier agency (w.e.f. 14-5-2003) 203
2. Courier Agency (between 16-8-2002 and 13-5-2003) 203
3. Courier Agency (between 16-7-2001 and 15-8-2002) 203
4. Courier Agency (between 16-10-1998 and 15-7-2001) 204
5. Courier Agency (between 15-6-1997 and 15-10-1998) 204

6. Courier Agency (between 1-11-1996 and 14-6-1997) 204
7. Dictionary meaning 204
CHAPTER 50
CREDIT CARD, DEBIT CARD, CHARGE CARD OR OTHER
PAYMENT CARD SERVICE
1. Credit card, debit card, charge card or other payment card service (w.e.f. 1-5-2006) 205
CHAPTER 51
CREDIT RATING AGENCY
1. Credit rating agency (w.e.f. 14-5-2003) 206
2. Credit rating agency (between 16-8-2002 and 13-5-2003) 206
3. Credit rating agency (between 16-7-2001 and 15-8-2002) 206
4. Credit rating agency (between 16-10-1998 and 15-7-2001) 207
CHAPTER 52
CUSTOM HOUSE AGENT
1. Custom house agent (w.e.f. 14-5-2003) 208
2. Custom house agent (between 16-8-2002 and 13-5-2003) 208
3. Custom house agent (between 16-7-2001 and 15-8-2002) 208
4. Custom house agent (between 16-10-1998 and 15-7-2001) 208
5. Custom house agent (between 15-6-1997 and 15-10-1998) 208
CHAPTER 53
CUSTOMS AIRPORT
1. Customs airport (w.e.f. 1-5-2006) 209
2. Section 7(1)(a) of the Customs Act, 1962 (52 of 1962) appoints an airport in the following manner 209
CHAPTER 54
DATA
1. Data (w.e.f. 14-5-2003) 210
2. Definition of the expression “data” as per section 2(1)(o) of the Information Technology Act, 2000 (21 of 2000) 210
3. Data (between 16-8-2002 and 13-5-2003) 210
4. Data (between 16-7-2001 and 15-8-2002) 211
CHAPTER 55
DREDGING
1. Dredging (w.e.f. 16-6-2005) 212
2. Dictionary meaning 212
CHAPTER 56 DRY CLEANER
1. Dry cleaner (w.e.f. 14-5-2003) 213
2. Dry Cleaner (between 16-8-2002 and 13-5-2003) 213
3. Dictionary meaning 213
CHAPTER 57 DRY CLEANING
1. Dry cleaning (w.e.f. 14-5-2003) 214
2. Dry Cleaning (between 16-8-2002 and 13-5-2003) 214
3. Dictionary meaning 214
CHAPTER 58
ELECTRONIC FORM
1. Electronic form (w.e.f. 14-5-2003) 215
2. Definition of the expression “electronic form” as per section 2(1)(r) of the Information Technology Act, 2000 (21 of 2000) 215
3. Electronic form (between 16-8-2002 and 13-5-2003) 215
4. Electronic form (between 16-7-2001 and 15-8-2002) 215
CHAPTER 59
ERECTION, COMMISSIONING OR INSTALLATION
1. Erection, commissioning or installation (w.e.f. 16-6-2005) 216
2. Erection, commissioning or installation (between 10-9-2004 and 15-6-2005) 216
CHAPTER 60
EVENT MANAGEMENT
1. Event management (w.e.f. 14-5-2003) 217
2. Event management (between 16-8-2002 and 13-5-2003) 217
CHAPTER 61
EVENT MANAGER
1. Event manager (w.e.f. 14-5-2003) 218
2. Event management (between 16-8-2002 and 13-5-2003) 218
CHAPTER 62
FACSIMILE (FAX)
1. Facsimil (FAX) (w.e.f. 14-5-2003) 219
2. Facsimile (FAX) (between 16-8-2002 and 13-5-2003) 219
3. Facsimile (FAX) (between 16-7-2001 and 15-8-2002) 219
4. Dictionary meaning 219
CHAPTER 63
FASHION DESIGNER
1. Fashion designer (w.e.f. 14-5-2003) 220
2. Fashion Designer (between 16-8-2002 and 13-5-2003) 220
CHAPTER 64
FASHION DESIGNING
1. Fashion designing (w.e.f. 14-5-2003) 221
2. Fashion Designing (between 16-8-2002 and 13-5-2003) 221
CHAPTER 65
FINANCIAL INSTITUTION
1. Financial institution (w.e.f. 14-5-2003) 222
2. Definition of the expression “financial institution” as per section 45-I(c) of the Reserve Bank of India Act, 1934 (2 of 1934) 222
3. Financial institution (between 16-8-2002 and 13-5-2003) 223
4. Financial institution (between 16-7-2001 and 15-8-2002) 223
CHAPTER 66
FOREIGN EXCHANGE BROKER
1. Foreign exchange broker (w.e.f. 14-5-2003) 224
CHAPTER 67 FORWARD CONTRACT
1. Forward contract (w.e.f. 10-9-2004) 225
2. Definition of the expression “forward contract” as per section 2(c) of the Forward Contracts Regulation Act, 1952 (74 of 1952) 225
CHAPTER 68
FRANCHISE
1. Franchise (w.e.f. 16-6-2005) 226
2. Franchise (between 14-5-2003 and 15-6-2005) 226
3. Dictionary meaning 227
CHAPTER 69
FRANCHISOR
1. Franchisor (w.e.f. 14-5-2003) 228
2. Dictionary meaning 228
CHAPTER 70
GENERAL INSURANCE BUSINESS
1. General insurance business (w.e.f. 14-5-2003) 229
2. Definition of the expression “general insurance business” as per section 3(g) of the General Insurance Business (Nationalisation) Act, 1972 (57 of 1972) 229
3. General insurance business (between 16-8-2002 and 13-5-2003) 229
4. General insurance business (between 16-7-2001 and 15-8-2002) 229
5. General insurance business (between 16-10-1998 and 15-7-2001) 230
6. General insurance business (between 15-6-1997 and 15-10-1998) 230
7. General insurance business (between 1-7-1994 and 14-6-1997) 230
CHAPTER 71
GOODS
1. Goods (w.e.f. 14-5-2003) 231
2. Definition of the expression “goods” as per section 2(7) of the Sale of Goods Act, 1930 (3 of 1930) 231
3. Goods (between 16-8-2002 and 13-5-2003) 231
4. Goods (between 16-7-2001 and 15-8-2002) 231
5. Goods (between 16-10-1998 and 15-7-2001) 231
6. Goods (between 15-6-1997 and 15-10-1998) 232
CHAPTER 72
GOODS CARRIAGE
1. Goods Carriage (w.e.f. 10-9-2004) 233
2. Definition of the expression “goods carriage” as per section 2(14) of the
Motor Vehicles Act, 1988 (59 of 1988) 233
3. Goods Carriage (between 15-6-1997 and 15-10-1998) 233
CHAPTER 73
GOODS TRANSPORT AGENCY
1. Goods transport agency (w.e.f. 10-9-2004)… 234
CHAPTER 74
GOODS TRANSPORT OPERATOR
1. Goods transport operator (between 15-6-1997 and 15-10-1998) 235
CHAPTER 75
HEALTH AND FITNESS SERVICE
1. Health and fitness service (w.e.f. 14-5-2003) 236
2. Health and fitness service (between 16-8-2002 and 13-5-2003) 236
CHAPTER 76
HEALTH CLUB AND FITNESS CENTRE
1. Health club and fitness centre (w.e.f. 14-5-2003) 237
2. Health club and fitness centre (between 16-8-2002 and 13-5-2003) 237
CHAPTER 77
INFORMATION
1. Information (w.e.f. 14-5-2003) 238
2. Definition of the expression “information” as per section 2(1)(v) of the Information Technology Act, 2000 (21 of 2000) 238
3. Information (between 16-8-2002 and 13-5-2003) 238
4. Information (between 16-7-2001 and 15-8-2002) 238
CHAPTER 78
INSURANCE AGENT
1. Insurance agent (w.e.f. 14-5-2003) 239
2. Definition of the expression “insurance agent” as per section 2(10) of the Insurance Act, 1938 (4 of 1938) 239
3. Insurance agent (between 16-8-2002 and 13-5-2003) 239
4. Insurance agent (between 16-7-2001 and 15-8-2002) 239
CHAPTER 79
INSURANCE AUXILIARY SERVICE
1. Insurance auxiliary service (w.e.f. 14-5-2003) 240
2. Insurance auxiliary service (between 16-8-2002 and 13-5-2003) 240
3. Insurance auxiliary service (between 16-7-2001 and 15-8-2002) 240
CHAPTER 80
INSURER
1. Insurer (w.e.f. 14-5-2003) 241
2. Insurer (between 16-8-2002 and 13-5-2003) 241
3. Insurer (between 16-7-2001 and 15-8-2002) 241
4. Insurer (between 16-10-1998 and 15-7-2001) 241
5. Insurer (between 15-6-1997 and 15-10-1998) 241
6. Insurer (between 1-7-1994 and 14-6-1997) 242
CHAPTER 81
INTELLECTUAL PROPERTY RIGHT
1. Intellectual property right (w.e.f. 10-9-2004)… 243
CHAPTER 82
INTELLECTUAL PROPERTY SERVICE
1. Intellectual property service (w.e.f. 10-9-2004)… 244
CHAPTER 83
INTERIOR DECORATOR
1. Interior decorator (w.e.f. 14-5-2003) 245
2. Interior decorator (between 16-8-2002 and 13-5-2003) 245
3. Interior decorator (between 16-7-2001 and 15-8-2002) 246
4. Interior decorator (between 16-10-1998 and 15-7-2001) 246
5. Dictionary meaning 246
CHAPTER 84
INTERMEDIARY OR INSURANCE INTERMEDIARY
1. Intermediary or insurance intermediary (w.e.f. 14-5-2003) 247
2. Definition of the expression “intermediary or insurance intermediary” as per section 2(1)(f) of the Insurance Regulatory and Development Authority Act, 1999 (41 of 1999) 247
3. Intermediary or insurance intermediary (between 16-8-2002 and 13-5-2003) 247
4. Intermediary or insurance intermediary (between 16-7-2001 and 15-8-2002) 247
CHAPTER 85
INTERNATIONAL JOURNEY
1. International journey (w.e.f. 1-5-2006) 248
CHAPTER 86
INTERNET
1. Internet (w.e.f. 1-5-2006) 249
CHAPTER 87
INTERNET CAFE
1. Internet café (w.e.f. 14-5-2003) 250
CHAPTER 88
INTERNET TELEPHONY
1. Internet Telephony (w.e.f. 1-5-2006) 251
CHAPTER 89
ISSUE
1. Issue (w.e.f. 1-5-2006) 252
CHAPTER 90
LEASED CIRCUIT
1. Leased circuit (w.e.f. 14-5-2003) 253
2. Leased circuit (between 16-8-2002 and 13-5-2003) 253
3. Leased circuit (between 16-7-2001 and 15-8-2002) 253
CHAPTER 91
LIFE INSURANCE BUSINESS
1. Life insurance business (w.e.f. 14-5-2003) 254
2. Definition of the expression “life insurance business” as per section 2(11) of the Insurance Act, 1938 (4 of 1938) 254
3. Life insurance business (between 16-8-2002 and 13-5-2003) 254
CHAPTER 92
LIGHT MOTOR VEHICLE
1. Light motor vehicle (w.e.f. 14-5-2003) 255
CHAPTER 93
MAGNETIC STORAGE DEVICE
1. Magnetic storage device (w.e.f. 14-5-2003) 256
2. Magnetic storage device (between 16-8-2002 and 13-5-2003) 256
3. Magnetic storage device (between 16-7-2001 and 15-8-2002) 256
CHAPTER 94
MAILING LIST COMPILATION AND MAILING
1. Mailing list compilation and mailing (w.e.f. 16-6-2005) 257
CHAPTER 95
MAINTENANCE OR REPAIR
1. Maintenance or repair (w.e.f. 16-6-2005) 258
2. Maintenance or repair (between 14-5-2003 and 15-6-2005) 258
CHAPTER 96
MANAGEMENT CONSULTANT
1. Management consultant (w.e.f. 14-5-2003) 259
2. Management consultant (between 16-8-2002 and 13-5-2003) 259
3. Management consultant (between 16-7-2001 and 15-8-2002) 260
4. Management consultant (between 16-10-1998 and 15-7-2001) 260
5. Dictionary meaning 260
CHAPTER 97
MANAGEMENT, MAINTENANCE OR REPAIR
1. Management, maintenance or repair (w.e.f. 1-5-2006) 261
CHAPTER 98
MANDAP
1. Mandap (w.e.f. 14-5-2003) 262
2. Definition of the expression “immovable property” as per section 3 of the Transfer of Property Act, 1882 (4 of 1882) 262
3. Mandap (between 16-8-2002 and 13-5-2003) 262
4. Mandap (between 16-7-2001 and 15-8-2002) 263
5. Mandap (between 16-10-1998 and 15-7-2001) 263
6. Mandap (between 15-6-1997 and 15-10-1998) 263
CHAPTER 99
MANDAP KEEPER
1. Mandap keeper (w.e.f. 14-5-2003) 264
2. Mandap keeper (between 16-8-2002 and 13-5-2003) 264
3. Mandap keeper (between 16-7-2001 and 15-8-2002) 264
4. Mandap keeper (between 16-10-1998 and 15-7-2001) 264
5. Mandap keeper (between 15-6-1997 and 15-10-1998) 265
CHAPTER 100
MANPOWER RECRUITMENT AGENCY
1. Manpower recruitment agency (between 14-5-2003 and 15-6-2005) 266
2. Manpower recruitment agency (between 16-8-2002 and 13-5-2003) 266
3. Manpower recruitment agency (between 16-7-2001 and 15-8-2002) 266
4. Manpower recruitment agency (between 16-10-1998 and 15-7-2001) 267
5. Manpower recruitment agency (between 15-6-1997 and 15-10-1998) 267
CHAPTER 101
MANPOWER RECRUITMENT OR SUPPLY AGENCY
1. Manpower recruitment or supply agency (w.e.f. 16-6-2005) 268
CHAPTER 102
MARKET RESEARCH AGENCY
1. Market research agency (w.e.f. 14-5-2003) 269
2. Market research agency (between 16-8-2002 and 13-5-2003) 269
3. Market research agency (between 16-7-2001 and 15-8-2002) 269
4. Market research agency (between 16-10-1998 and 15-7-2001) 270
CHAPTER 103
MAXI CAB
1. Maxi cab (w.e.f. 14-5-2003) 271
2. Definition of the expression “maxi cab” as per section 2(22) of the Motor Vehicles Act, 1988 (59 of 1988) 271
3. Maxi cab (between 16-8-2002 and 13-5-2003) 271
4. Maxi cab (between 16-7-2001 and 15-8-2002) 271
5. Maxi cab (between 16-10-1998 and 15-7-2001) 272
6. Maxi cab (between 15-6-1997 and 15-10-1998) 272
CHAPTER 104
MECHANISED SLAUGHTER HOUSE
1. Mechanised slaughter house (between 16-10-1998 and 15-7-2001) 273
CHAPTER 105
MOTOR CAB
1. Motor cab (w.e.f. 14-5-2003) 274
2. Definition of the expression “motor cab” as per section 2(25) of the Mo-tor Vehicles Act, 1988 (59 of 1988) 274
3. Motor cab (between 16-8-2002 and 13-5-2003) 274
4. Motor cab (between 16-7-2001 and 15-8-2002) 274
5. Motor cab (between 16-10-1998 and 15-7-2001) 275
6. Motor cab (between 15-6-1997 and 15-10-1998) 275
CHAPTER 106
MOTOR CAR
1. Motor car (w.e.f. 14-5-2003) 276
2. Definition of the expression “motor car” as per section 2(26) of the Motor Vehicles Act, 1988 (59 of 1988) 276
CHAPTER 107
MOTOR VEHICLE
1. Motor vehicle (w.e.f. 14-5-2003) 277
2. Definition of the expression “motor vehicle” as per section 2(28) of the Motor Vehicles Act, 1988 (59 of 1988) 277
CHAPTER 108
NON-BANKING FINANCIAL COMPANY
1. Non-banking financial company (w.e.f. 14-5-2003) 278
2. Definition of the expression “non-banking financial company” as per section 45-I(f) of the Reserve Bank of India Act, 1934 (2 of 1934) 278
3. Non-banking financial company (between 16-8-2002 and 13-5-2003) 278
4. Non-banking financial company (between 16-7-2001 and 15-8-2002) 278
CHAPTER 109
ON-LINE INFORMATION AND DATABASE ACCESS OR RETRIEVAL
1. On-line information and database access or retrieval (w.e.f. 14-5-2003) 279
2. On-line information and database access or retrieval (between 16-8-2002 and 13-5-2003) 279
3. On-line information and database access or retrieval (between 16-7-2001 and 15-8-2002) 279
CHAPTER 110
OPINION POLL
1. Opinion poll (w.e.f. 10-9-2004) 280
2. Dictionary meaning 280
CHAPTER 111
OPINION POLL AGENCY
1. Opinion poll agency (w.e.f. 10-9-2004). 281
CHAPTER 112
OTHER PORT
1. Other port (w.e.f. 14-5-2003) 282
2. Definition of the expression “port” as per section 3(4) of the Indian Ports Act, 1908 (15 of 1908), which has been assigned to the expression “other port”. 282
3. Definition of the expression “port” as per section 2(q) of the Major Port Trusts Act, 1963 (38 of 1963), the ambit of which has been excluded from the expression “other port” 282
CHAPTER 113
OUTDOOR CATERER
1. Outdoor caterer (w.e.f. 10-9-2004) 283
2. Outdoor caterer (between 15-6-1997 and 15-10-1998) 283
CHAPTER 114
PACKAGING ACTIVITY
1. Packaging activity (w.e.f. 16-6-2005) 284
2. Definition of the expression “manufacture” as per section 2(f) of the Central Excise Act, 1944 (1 of 1944), the ambit of which to the extent of any packaging activity has been excluded from the expression “packag-ing activity” 284
CHAPTER 115
PAGER
1. Pager (w.e.f. 14-5-2003) 285
2. Pager (between 16-8-2002 and 13-5-2003) 285
3. Pager (between 16-7-2001 and 15-8-2002) 285
4. Pager (between 16-10-1998 and 15-7-2001) 286
5. Pager (between 15-6-1997 and 15-10-1988) 286
6. Pager (between 1-11-1996 and 14-6-1997) 286
CHAPTER 116
PANDAL OR SHAMIANA
1. Pandal or shamiana (w.e.f. 10-9-2004) 287
2. Pandal or shamiana (between 15-6-1997 and 15-10-1998) 287
CHAPTER 117
PANDAL OR SHAMIANA CONTRACTOR
1. Pandal or shamiana contractor (w.e.f. 10-9-2004) 288
2. Pandal or shamiana contractor (between 15-6-1997 and 15-10-1998) 288
CHAPTER 118
PASSENGER
1. Passenger (w.e.f. 1-5-2006) 289
CHAPTER 119
PERSON RESPONSIBLE FOR COLLECTING THE SERVICE TAX
1. Person responsible for collecting the service tax (between 15-6-1997 and 15-10-1998) 290
2. Person responsible for collecting the service tax (between 1-7-1994 and 14-6-1997) 290
CHAPTER 120
PHOTOGRAPHY
1. Photography (w.e.f. 14-5-2003) 291
2. Photography (between 16-8-2002 and 13-5-2003) 291
3. Photography (between 16-7-2001 and 15-8-2002) 291
4. Dictionary meaning 291
CHAPTER 121
PHOTOGRAPHY STUDIO OR AGENCY
1. Photography studio or agency (w.e.f. 14-5-2003) 292
2. Photography studio or agency (between 16-8-2002 and 13-5-2005) 292
3. Photography studio or agency (between 16-7-2001 and 15-8-2002) 292
CHAPTER 122
POLICY HOLDER
1. Policy holder (w.e.f. 14-5-2003) 293
2. Definition of the expression “policy holder” as per section 2(2) of the Insurance Act, 1938 (4 of 1938) 293
3. Policy holder (between 16-8-2002 and 13-5-2005) 293
4. Policy holder (between 16-7-2001 and15-8-2002) 293
5. Policy holder (between 16-10-1998 and 15-7-2001) 293
6. Policy holder (between 15-6-1997 and 15-10-1998) 294
7. Policy holder (between 1-7-1994 and 14-6-1997) 294
CHAPTER 123
PORT
1. Port (w.e.f. 14-5-2003) 295
2. Definition of the expression “port” as per section 2(q) of the Major Port Trusts Act, 1963 (38 of 1963) 295
3. Port (between 16-8-2002 and 13-5-2003) 295
4. Port (between 16-7-2001 and 15-8-2002) 295
CHAPTER 124
PORT SERVICES
1. Port services (w.e.f. 14-5-2003) 296
2. Port (between 16-8-2002 and 13-5-2003) 296
3. Port services (between 16-7-2001 and 15-8-2002) 296
CHAPTER 125
PRACTISING CHARTERED ACCOUNTANT
1. Practising chartered accountant (w.e.f. 14-5-2003) 297
2. Practising chartered accountant (between 16-8-2002 and 13-5-2003) 297
3. Practising chartered accountant (between 16-7-2001 and 15-8-2002) 297
4. Practising chartered accountant (between 16-10-1998 and 15-7-2001) 298
CHAPTER 126
PRACTISING COMPANY SECRETARY
1. Practising company secretary (w.e.f. 14-5-2003) 299
2. Practising company secretary (between 16-8-2002 and 13-5-2003) 299
3. Practising company secretary (between 16-7-2001 and 15-8-2002) 299
4. Practising company secretary (between 16-10-1998 and 15-7-2001) 300
CHAPTER 127
PRACTISING COST ACCOUNTANT
1. Practising cost accountant (w.e.f. 14-5-2003) 301
2. Practising cost accountant (between 16-8-2002 and 13-5-2003) 301
3. Practising cost accountant (between 16-7-2001 and 15-8-2002) 301
4. Practising cost accountant (between 16-10-1998 and 15-7-2001) 302
CHAPTER 128
PRESCRIBED
1. Prescribed (w.e.f. 14-5-2003) 303
2. Prescribed (between 16-8-2002 and 13-5-2003) 303
3. Prescribed (between 16-7-2001 and 15-8-2002) 303
4. Prescribed (between 16-10-1998 and 15-7-2001) 303
5. Prescribed (between 15-6-1997 and 15-10-1998) 303
6. Prescribed (between 1-7-1994 and 14-6-1997) 304
CHAPTER 129
PROGRAMME
1. Programme(w.e.f. 10-9-2004) 305
2. Dictionary meaning 305
CHAPTER 130
PROGRAMME PRODUCER
1. Programme producer (w.e.f. 10-9-2004).. 306
CHAPTER 131
PUBLIC RELATIONS
1. Public relations (w.e.f. 1-5-2006) 307
2. Dictionary meaning 307
CHAPTER 132
RAIL TRAVEL AGENT
1. Rail travel agent (w.e.f. 14-5-2003) 308
2. Rail travel agent (between 16-8-2002 and 13-5-2003) 308
CHAPTER 133
REAL ESTATE AGENT
1. Real estate agent (w.e.f. 14-5-2003) 309
2. Real estate agent (between 16-8-2002 and 13-5-2003) 309
3. Real estate agent (between 16-7-2001 and 15-8-2002) 309
4. Real estate agent (between 16-10-1998 and 15-7-2001) 309
CHAPTER 134
REAL ESTATE CONSULTANT
1. Real estate consultant (w.e.f. 14-5-2003) 310
2. Real estate consultant (between 16-8-2002 and 13-5-2003) 310
3. Real estate consultant (between 16-7-2001 and 15-8-2002) 311
4. Real estate consultant (between 16-10-1998 and 15-7-2001) 311
CHAPTER 135
RECOGNISED ASSOCIATION
1. Recognised association (w.e.f. 10-9-2004) 312
2. Definition of the expression ‘recognised association’ as per section 2(j) of the Forward Contracts (Regulation) Act, 1952 (74 of 1952). 312
CHAPTER 136
RECOGNISED STOCK EXCHANGE
1. Recognised stock exchange (w.e.f. 14-5-2003) 313
2. Definition of the expression ‘recognised stock exchange’ as per section 2(f) of the Securities Contracts (Regulation) Act, 1956 (42 of 1956) 313
3. Recognised stock exchange (between 16-8-2002 and 13-5-2003) 313
4. Recognised stock exchange (between 16-7-2001 and 15-8-2002) 313
5. Recognised stock exchange (between 16-10-1998 and 15-7-2001) 313
6. Recognised stock exchange (between 15-6-1997 and 15-10-1998) 314
7. Recognised stock exchange (between 1-7-1994 and 14-6-1997) 314
CHAPTER 137
REGISTERED ASSOCIATION
1. Registered association (w.e.f. 10-9-2004) 315
2. Definition of the expression ‘registered association’ as per section 2(jj) of the Forward Contracts (Regulation) Act, 1952 (74 of 1952) 315
CHAPTER 138
REGISTRAR TO AN ISSUE
1. Registrar to an issue (w.e.f. 1-5-2006) 316
CHAPTER 139
RENT-A-CAB SCHEME OPERATOR
1. Rent-a-cab scheme operator (w.e.f. 14-5-2003) 317
2. Rent-a-cab scheme operator (between 16-8-2002 and 13-5-2003) 317
3. Rent-a-cab scheme operator (between 16-7-2001 and 15-8-2002) 317
4. Rent-a-cab scheme operator (between 16-10-1998 and 15-7-2001) 317
5. Rent-a-cab scheme operator (between 15-6-1997 and 15-10-1998) 317
CHAPTER 140
RESIDENTIAL COMPLEX
1. Residential complex (w.e.f. 16-6-2005) 318
CHAPTER 141
SCIENTIFIC OR TECHNICAL CONSULTANCY
1. Scientific or technical consultancy (w.e.f. 14-5-2003) 319
2. Scientific or technical consultancy (between 16-8-2002 and 13-5-2003) 319
3. Scientific or technical consultancy (between 16-7-2001 and 15-8-2002) 319
CHAPTER 142
SECURITIES
1. Securities (w.e.f. 14-5-2003) 320
2. Definition of the expression ‘securities’ as per section 2(h) of the Securi-ties Contracts (Regulation) Act, 1956 (42 of 1956) 320
3. Securities (between 16-8-2002 and 13-5-2003) 320
4. Securities (between 16-7-2001 and 15-8-2002) 320
5. Securities (between 16-10-1998 and 15-7-2001) 321
6. Securities (between 15-6-1997 and 15-10-1998) 321
7. Securities (between 1-7-1994 and 14-6-1997) 321
CHAPTER 143
SECURITY AGENCY
1. Security agency (w.e.f. 14-5-2003) 322
2. Security agency (between 16-8-2002 and 13-5-2003) 322
3. Security agency (between 16-7-2001 and 15-8-2002) 322
4. Security agency (between 16-10-1998 and 15-7-2001) 323
CHAPTER 144
SERVICE TAX
1. Service tax (w.e.f. 14-5-2003) 324
2. Service tax (between 16-8-2002 and 13-5-2003) 324
3. Service tax (between 16-7-2001 and 15-8-2002) 324
4. Service tax (between 16-10-1998 and 15-7-2001) 324
5. Service tax (between 15-6-1997 and 15-10-1998) 324
6. Service tax (between 1-7-1994 and 14-6-1997) 325
CHAPTER 145
SHARE TRANSFER AGENT
1. Share transfer agent (w.e.f. 1-5-2006) 326
CHAPTER 146 SHIP
1. Ship (w.e.f. 14-5-2003) 327
2. Ship (between 16-8-2002 and 13-5-2003) 327
3. Ship (between 16-7-2001 and 15-8-2002) 327
4. Ship (between 16-10-1998 and 15-7-2001) 327
5. Ship (between 15-6-1997 and 15-10-1998) 327
6. Dictionary meaning 327
CHAPTER 147
SHIP MANAGEMENT SERVICE
1. Ship management service (w.e.f. 1-5-2006).. 329
CHAPTER 148
SHIPPING LINE
1. Shipping line (w.e.f. 14-5-2003) 330
2. Shipping line (between 16-8-2002 and 13-5-2003) 330
3. Shipping line (between 16-7-2001 and 15-8-2002) 330
4. Shipping line (between 16-10-1998 and 15-7-2001) 330
5. Shipping line (between 15-6-1997 and 15-10-1998) 331
CHAPTER 149
SITE FORMATION AND CLEARANCE, EXCAVATION AND EARTHMOVING AND DEMOLITION
1. Site formation and clearance, excavation and earthmoving and demoli-tion (w.e.f. 16-6-2005) 332
CHAPTER 150
SOUND RECORDING
1. Sound recording (w.e.f. 16-6-2005) 333
2. Sound recording (between 14-5-2003 and 15-6-2005) 333
3. Sound recording (between 16-8-2002 and 13-5-2003) 333
4. Sound recording (between 16-7-2001 and 15-8-2002) 333
5. Dictionary meaning 334
CHAPTER 151
SOUND RECORDING STUDIO OR AGENCY
1. Sound recording studio or agency (w.e.f. 14-5-2003) 335
2. Sound recording studio or agency (between 16-8-2002 and 13-5-2003) 335
3. Sound recording studio or agency (between 16-7-2001 and 15-8-2002) 335
CHAPTER 152
SPONSORSHIP
1. Sponsorship (w.e.f. 1-5-2006) 336
2. Dictionary meaning 336
CHAPTER 153
STEAMER AGENT
1. Steamer agent (w.e.f. 14-5-2003) 337
2. Steamer agent (between 16-8-2002 and 13-5-2003) 337
3. Steamer agent (between 16-7-2001 and 15-8-2002) 337
4. Steamer agent (between 16-10-1998 and 15-7-2001) 338
5. Steamer agent (between 15-6-1997 and 15-10-1998) 338
CHAPTER 154
STOCK BROKER
1. Stock broker (w.e.f. 10-9-2004) 339
2. Stock broker (between 14-5-2003 and 9-9-2004) 339
3. Stock broker (between 16-8-2002 and 13-5-2003) 339
4. Stock broker (between 16-7-2001 and 15-8-2002) 339
5. Stock broker (between 16-10-1998 and 15-7-2001) 340
6. Stock broker (between 15-6-1997 and 15-10-1998) 340
7. Stock broker (between 1-7-1994 and 14-6-1997) 340
8. Dictionary meaning 340
CHAPTER 155
STORAGE AND WAREHOUSING
1. Storage and warehousing (w.e.f. 14-5-2003) 341
2. Storage and warehousing (between 16-8-2002 and 13-5-2003) 341
CHAPTER 156
SUB-BROKER
1. Sub-broker (between 14-5-2003 and 9-9-2004) 342
2. Sub-broker (between 16-8-2002 and 13-5-2003) 342
3. Sub-broker (between 16-7-2001 and 15-8-2002) 342
4. Sub-broker (between 16-10-1998 and 15-7-2001) 342
5. Sub-broker (between 15-6-1997 and 15-10-1998) 343
6. Sub-broker (between 1-7-1994 and 14-6-1997) 343
CHAPTER 157
SUBSCRIBER
1. Subscriber (w.e.f. 14-5-2003) 344
2. Subscriber (between 16-8-2002 and 13-5-2003) 344
3. Subscriber (between 16-7-2001 and 15-8-2002) 344
4. Subscriber (between 16-10-1998 and 15-7-2001) 344
5. Subscriber (between 15-6-1997 and 15-10-1998) 345
6. Subscriber (between 1-7-1994 and 14-6-1997) 345
7. Dictionary meaning 345
CHAPTER 158
SUPPORT SERVICES OF BUSINESS OR COMMERCE
1. Support services of business or commerce (w.e.f. 1-5-2006) 346
CHAPTER 159 SURVEY AND EXPLORATION OF MINERAL
1. Survey and exploration of mineral (w.e.f. 10-9-2004) 347
CHAPTER 160
SURVEY AND MAP-MAKING
1. Survey and map-making (w.e.f. 16-6-2005).. 348
CHAPTER 161 TAXABLE SERVICE
1. Taxable service (w.e.f. 14-5-2003) 349
2. Taxable service (between 16-8-2002 and 13-5-2003) 356
3. Taxable service (between 16-7-2001 and 15-8-2002) 359
4. Taxable service (between 16-10-1998 and 15-7-2001) 362
5. Taxable service (between 15-6-1997 and 15-10-1998) 363
6. Taxable service (between 1-7-1994 and 14-6-1997) 364
CHAPTER 162
TECHNICAL INSPECTION AND CERTIFICATION
1. Technical inspection and certification (w.e.f. 14-5-2003) ….. 366
CHAPTER 163
TECHNICAL INSPECTION AND CERTIFICATION AGENCY
1. Technical inspection and certification agency (w.e.f. 14-5-2003) 367
CHAPTER 164
TECHNICAL TESTING AND ANALYSIS
1. Technical testing and analysis (w.e.f. 14-5-2003) 368
CHAPTER 165
TECHNICAL TESTING AND ANALYSIS AGENCY
1. Technical testing and analysis, agency (w.e.f. 14-5-2003) 369
CHAPTER 166
TELEGRAPH
1. Telegraph (w.e.f. 14-5-2003) 370
2. Definition of the expression “telegraph” as per section 3(1) of the Indian Telegraph Act, 1885 (13 of 1885) 370
3. Telegraph (between 16-8-2002 and 13-5-2003) 370
4. Telegraph (between 16-7-2001 and 15-8-2002) 370
5. Dictionary meaning 370
CHAPTER 167
TELEGRAPH AUTHORITY
1. Telegraph authority (w.e.f. 14-5-2003) 371
2. Definition of the expression “telegraph authority” as per section 3(6) of the Indian Telegraph Act, 1885 (13 of 1885) 371
3. Telegraph authority (between 16-8-2002 and 13-5-2003) 371
4. Telegraph authority (between 16-7-2001 and 15-8-2002) 371
5. Telegraph authority (between 16-10-1998 and 15-7-2001) 371
6. Telegraph authority (between 15-6-1997 and 15-10-1998) 372
7. Telegraph authority (between 1-7-1994 and 14-6-1997) 372
CHAPTER 168
TELEX
1. Telex (w.e.f. 14-5-2003) 373
2. Telex (between 16-8-2002 and 13-5-2003) 373
3. Telex (between 16-7-2001 and 15-8-2002) 373
CHAPTER 169
TOUR
1. Tour (w.e.f. 14-5-2003) 374
2. Tour (between 16-8-2002 and 13-5-2003) 374
3. Tour (between 16-7-2001 and 15-8-2002) 374
4. Tour (between 16-10-1998 and 15-7-2001) 374
5. Tour (between 15-6-1997 and 15-10-1998) 374
6. Dictionary meaning 374
CHAPTER 170
TOUR OPERATOR
1. Tour operator (w.e.f. 10-9-2004) 375
2. Tour operator (between 14-5-2003 and 9-9-2004) 375
3. Tour operator (between 16-8-2002 and 13-5-2003) 375
4. Tour operator (between 16-7-2001 and 15-8-2002) 376
5. Tour operator (between 16-10-1998 and 15-7-2001) 376
6. Tour operator (between 15-6-1997 and 15-10-1998) 376
CHAPTER 171
TOURIST VEHICLE
1. Tourist vehicle (w.e.f. 14-5-2003) 377
2. Definition of the expression ‘tourist vehicle’ as per section 2(43) of the Motor Vehicles Act, 1988 (59 of 1988) 377
3. Tourist vehicle (between 16-8-2002 and 13-5-2003) 377
4. Tourist vehicle (between 16-7-2001 and 15-8-2002) 377
5. Tourist vehicle (between 16-10-1998 and 15-7-2001) 377
CHAPTER 172
TRAVEL AGENT
1. Travel agent (w.e.f. 10-9-2004) 378
2. Dictionary meaning 378
CHAPTER 173
UNDERWRITER
1. Underwriter (w.e.f. 14-5-2003) 379
2. Definition of the expression ‘underwriter’ as per rule 2(f) of the Securities and Exchange Board of India (Underwriters) Rules, 1993 379
3. Underwriter (between 16-8-2002 and 13-5-2003) 379
4. Underwriter (between 16-7-2001 and 15-8-2002) 379
5. Underwriter (between 16-10-1998 and 15-7-2001) 379
6. Dictionary meaning 380
CHAPTER 174
UNDERWRITING
1. Underwriting (w.e.f. 14-5-2003) 381
2. Definition of the expression ‘underwriting’ as per rule 2(g) of the Securi-ties and Exchange Board of India (Underwriters) Rules, 1993 381
3. Underwriting (between 16-8-2002 and 13-5-2003) 381
4. Underwriting (between 16-7-2001 and 15-8-2002) 381
5. Underwriting (between 16-10-1998 and 15-7-2001) 381
6. Dictionary meaning 382
CHAPTER 175
VESSEL
1. Vessel (w.e.f. 14-5-2003) 383
2. Definition of the expression ‘vessel’ as per section 2(z) of the Major Port Trusts Act, 1963 (38 of 1963) 383
3. Vessel (between 16-8-2002 and 13-5-2003) 383
4. Vessel (between 16-7-2001 and 15-8-2002) 383
5. Dictionary meaning 383
CHAPTER 176
VIDEO PRODUCTION AGENCY
1. Video production agency (w.e.f. 14-5-2003) 384
2. Video production agency (between 16-8-2002 and 13-5-2003) 384
3. Video production agency (between 16-7-2001 and 15-8-2002) 384
CHAPTER 177
VIDEO-TAPE PRODUCTION
1. Video-tape production (w.e.f. 16-6-2005) 385
2. Video-tape production (between 14-5-2003 and 15-6-2005) 385
3. Video-tape production (between 16-8-2002 and 13-5-2003) 386
4. Video-tape production (between 16-7-2001 and 15-8-2002) 386
CHAPTER 178
WORDS AND EXPRESSIONS USED BUT NOT DEFINED IN THIS CHAPTER
1. Words and expressions used but not defined in this chapter (w.e.f. 14-5-2003) 387
2. Words and expressions used but not defined in this chapter (between 16-8-2002 and 13-5-2003) 387
3. Words and expressions used but not defined in this chapter (between 16-7-2001 and 15-8-2002) 387
4. Words and expressions used but not defined in this chapter (between 16-10-1998 and 15-7-2001) 388
5. Words and expressions used but not defined in this chapter (between 15-6-1997 and 15-10-1998) 388
6. Words and expressions used but not defined in this chapter (between 1-7-1994 and 14-6-1997) 388
PART V
TAXABLE SERVICES AS GIVEN UNDER SERVICE TAX PROVISIONS ALPHABETICALLY ARRANGED
CHAPTERWISE AS THEY STANDS FROM
TIME TO TIME
CHAPTER 1
ACTUARY’S SERVICES 391
CHAPTER 2
ADVERTISING AGENCY’S SERVICES (TAXABLE W.E.F. 1-11-1996)
1. Introduction 392
2. Legislative amendments 392
3. Definitions applicable to Advertising Agency’s Services 392
4. Scope of Taxable Service 392
5. Value of Taxable Service 393
6. Rate of Service Tax 393
7. Exemption notification(s) u/s. 93 of Act 32 of 1994 393
8. Export of Service Rules, 2005, applicability of 393
9. Import of Services 394
10. For Advertising Agency’s Services, the following exemption Notifica-tions/Circulars/Trade Notices, etc., are relevant 394
11. Circulars, etc., in relation to Advertising Agency’s Services 394
12. Advertising Agency’s Services—Discussion of case laws 396
13. Advertisement, connotation of 398
14. Ingredients of the service of advertising agency 399
15. Manufacturing of sign boards does not come within the purview of ‘ad-vertising agency services’ 399
16. Advertising agency, making public interest advertisements meant for creating general awareness in public, required to pay service tax 399
17. Permitting display of advertisement on its site and raising bills for realis-ing rental charges does not put the respondent within the purview of ‘Advertising Agency’s Services’ 399
18. Judicial Analysis to Circular No. 64/13/ 2003-ST, dated 28th October, 2003 399
19. Trade notice, dated 16-9-1999, of the Calcutta Commissionerate ex-empted ‘Printers and Publishers’ of telephone directory’s yellow pages from the purview of service tax 400
20. Matter remanded 400
CHAPTER 3
AIR TRAVEL AGENT’S SERVICES (TAXABLE W.E.F. 1-7-1997)
1. Introduction 401
2. Legislative amendments 401
3. Definition applicable to Air Travel Agent’s Services 401
4. Scope of Taxable Service 401
5. Value of Taxable Service 402
6. Rate of Service Tax 402
7. Exemption notification(s) u/s. 93 of Act 32 of 1994 402
8. Export of Service Rules, 2005, applicability of 402
9. Import of Services 402
10. For Air Travel Agent’s Services, the following exemption Notifica-tions/Circulars/Trade Notices, etc., are relevant 402
11. Air Travel Agent’s Services—Discussion of case laws 403
CHAPTER 4
AIRCRAFT OPERATOR’S SERVICES (TAXABLE W.E.F. 10-9-2004)
1. Introduction 404
2. Definitions applicable to Aircraft Operator’s Services 404
3. Scope of Taxable Service 404
4. Value of Taxable Service 404
5. Rate of Service Tax 404
6. Exemption notification(s) u/s. 93 of Act 32 of 1994 405
7. Export of Service Rules, 2005, applicability of 405
8. Import of Services 405
9. For Aircraft Operator’s Services, the following exemption Notifica-tions/Circulars/Trade Notices, etc., are relevant 405
CHAPTER 5
AIRPORT AUTHORITY’S SERVICES (TAXABLE W.E.F. 10-9-2004)
1. Introduction 406
2. Definitions applicable to Airport Authority’s Services 406
3. Scope of Taxable Service 406
4. Value of Taxable Service 406
5. Rate of Service Tax 406
6. Exemption notification(s) u/s. 93 of Act 32 of 1994 407
7. Export of Service Rules, 2005, applicability of 407
8. Import of Services 407
9. For Airport Authority’s Services, the following exemption Notifica-tions/Circulars/Trade Notices, etc., are relevant 407
CHAPTER 6
ARCHITECT’S SERVICES (TAXABLE W.E.F. 16-10-1998)
1. Introduction 408
2. Legislative amendments 408
3. Definition applicable to Architect’s Services 408
4. Scope of Taxable Service 408
5. Value of Taxable Service 409
6. Rate of Service Tax 409
7. Exemption notification(s) u/s. 93 of Act 32 of 1994 409
8. Export of Service Rules, 2005, applicability of 409
9. Import of Services 409
10. For Architect’s Services, the following exemption Notifications/ Circu-lars/ Trade Notices, etc., are relevant 409
11. Architect’s Services—Discussion of case laws 409
12. Waiver of pre-deposit of whole of the penalty. 410
CHAPTER 7
AUCTIONEER’S SERVICES (TAXABLE W.E.F. 1-5-2006)
1. Introduction 411
2. Definition applicable to Auctioneer’s Services 411
3. Scope of Taxable Service 411
4. Value of Taxable Service 411
5. Rate of Service Tax 411
6. Exemption notification(s) u/s. 93 of Act 32 of 1994 411
7. Export of Service Rules, 2005, applicability of 412
8. Import of Services 412
9. For Auctioneer’s Services, the following exemption Notifications/Cir-culars/ Trade Notices, etc., are relevant 412
CHAPTER 8
AUTHORISED SERVICE STATION’S SERVICES (TAXABLE W.E.F. 16-7-2001)
1. Introduction 413
2. Legislative amendments 413
3. Definitions applicable to Authorised Service Station’s Services 413
4. Scope of Taxable Service 413
5. Value of Taxable Service 414
6. Rate of Service Tax 414
7. Exemption notification(s) u/s. 93 of Act 32 of 1994 414
8. Export of Service Rules, 2005, applicability of 414
9. Import of Services 414
10. For Authorised Service Station’s Services, the following exemption No-tifications/Circulars/Trade Notices, etc., are relevant 415
11. Authorised Service Station’s Services—Discussion of case laws 415
CHAPTER 9
AUTOMATED TELLER MACHINE (ATM) OPERATIONS, MAINTENANCE OR MANAGEMENT SERVICES (TAXABLE W.E.F. 1-5-2006)
1. Introduction 416
2. Definitions applicable to ATM Operations, Maintenance or Management Services 416
3. Scope of Taxable Service 416
4. Value of Taxable Service 416
5. Rate of Service Tax 416
6. Exemption notification(s) u/s. 93 of Act 32 of 1994 416
7. Export of Service Rules, 2005, applicability of 417
8. Import of Services 417
9. For Automated Teller Machine (ATM) Operations, Maintenance or Management Services, the following exemption Notifications/Cir-culars/Trade Notices, etc., are relevant 417
CHAPTER 10
BANKING AND OTHER FINANCIAL SERVICES (TAXABLE W.E.F. 16-7-2001)
1. Introduction 418
2. Legislative amendments 418
3. Definitions applicable to Banking and other Financial Services 418
4. Scope of Taxable Service 419
5. Value of Taxable Service 419
6. Rate of Service Tax 420
7. Exemption notification(s) u/s. 93 of Act 32 of 1994 420
8. Export of Service Rules, 2005, applicability of 420
9. Import of Services 420
10. For Banking and other Financial Services, the following exemption Noti-fications/Circulars/Trade Notices, etc., are relevant 420
11. Circulars, etc., in relation to Banking and Other Financial Services 421
12. Banking & other Financial Services—Discussion of case laws 422
CHAPTER 11
BANKING COMPANY’S SERVICES 423
CHAPTER 12 BEAUTY PARLOUR’S SERVICES (TAXABLE W.E.F. 16-8-2002)
1. Introduction 424
2. Legislative amendments 424
3. Definitions applicable to Beauty Parlour’s Services 424
4. Scope of Taxable Service 424
5. Value of Taxable Service 424
6. Rate of Service Tax 424
7. Exemption notification(s) u/s. 93 of Act 32 of 1994 425
8. Export of Service Rules, 2005, applicability of 425
9. Import of Services 425
10. For Beauty Parlour’s Services, the following exemption Notifications/ Circulars/Trade Notices, etc., are relevant 425
CHAPTER 13
BODY CORPORATE’S SERVICES (OTHER THAN THE BODY CORPORATE REFERRED TO IN SECTION 65(90)(ZM) (TAXABLE W.E.F. 16-8-2002) 426
CHAPTER 14
BROADCASTING AGENCY OR ORGANISATION’S SERVICES (TAXABLE W.E.F. 16-7-2001)
1. Introduction 427
2. Legislative amendments 427
3. Definitions applicable to Broadcasting Agency or Organisation’s Servic-es 427
4. Scope of Taxable Service 427
5. Value of Taxable Service 428
6. Rate of Service Tax 428
7. Exemption notification(s) u/s. 93 of Act 32 of 1994 428
8. Export of Service Rules, 2005, applicability of 429
9. Import of Services 429
10. For Broadcasting Agency or Organisation’s Services, the following ex-emption Notifications/Circulars/Trade Notices, etc., are relevant 429
11. Circular, etc., in relation to Broadcasting Agency or Organisation’s Ser-vices 429
12. Broadcasting Agency or Organisation’s Services—Discussion of case laws 429
CHAPTER 15
BUSINESS AUXILIARY SERVICES (TAXABLE W.E.F. 1-7-2003)
1. Introduction 431
2. Legislative amendment 431
3. Definition applicable to Business Auxiliary Services 431
4. Scope of Taxable Service 431
5. Value of Taxable Service 431
6. Rate of Service Tax 432
7. Exemption notification(s) u/s. 93 of Act 32 of 1994 432
8. Export of Service Rules, 2005, applicability of 432
9. Import of Services 432
10. For Business Auxiliary Services, the following exemption Notifications/ Circulars/Trade Notices, etc., are relevant 432
11. Circulars, etc., in relation to Business Auxiliary Services 433
12. Business Auxiliary Services—Discussion of case laws 435
13. Staff costs provided by the appellant-company appropriately fall under ‘Business Auxiliary Service’ and not ‘Management Consultancy Serv-ice’ 436
14. Clearing and Forwarding agents working on commission basis do not fall under the head ‘Business Auxiliary Services’ 436
CHAPTER 16
BUSINESS EXHIBITION SERVICES (TAXABLE W.E.F. 10-9-2004)
1. Introduction 437
2. Definition applicable to Business Exhibition Services 437
3. Scope of Taxable Service 437
4. Value of Taxable Service 437
5. Rate of Service Tax 437
6. Exemption notification(s) u/s. 93 of Act 32 of 1994 438
7. Export of Service Rules, 2005, applicability of 438
8. Import of Services 438
9. For Business Exhibition Services, the following exemption Notifica-tions/Circulars/Trade Notices, etc., are relevant 438 Business Exhibition Services—Discussion of case laws
10. Display or exhibition of an advertisement on an internet website does not come within the purview of ’business exhibition services’ 438
11. Judicial Analysis to Circular No. 80/10/2004-ST, dated 17th September, 2004 438
CHAPTER 17
BUSINESS OR COMMERCE SUPPORT SERVICES (TAXABLE W.E.F. 1-5-2006)
1. Introduction 440
2. Definition applicable to Business or Commerce Support Services 440
3. Scope of Taxable Service 440
4. Value of Taxable Service 440
5. Rate of Service Tax 440
6. Exemption notification(s) u/s. 93 of Act 32 of 1994 440
7. Export of Service Rules, 2005, applicability of 441
8. Import of Services 441
9. For Business or Commerce Support Services, the following exemption Notifications/Circulars/Trade Notices, etc., are relevant 441
CHAPTER 18
CABLE OPERATOR’S SERVICES (TAXABLE W.E.F. 16-8-2002)
1. Introduction 442
2. Legislative amendments 442
3. Definitions applicable to Cable Operator’s Services 442
4. Scope of Taxable Service 442
5. Value of Taxable Service 442
6. Rate of Service Tax 443
7. Exemption notification(s) u/s. 93 of Act 32 of 1994 443
8. Export of Service Rules, 2005, applicability of 443
9. Import of Services 443
10. For Cable Operator’s Services, the following exemption Notifications/ Circulars/Trade Notices, etc., are relevant 443
11. Cable Operator’s Services—Discussion of case laws 443
CHAPTER 19
CARGO HANDLING AGENCY’S SERVICES (TAXABLE W.E.F. 16-8-2002)
1. Introduction 445
2. Legislative amendment 445
3. Definition applicable to Cargo Handling Agency’s Services 445
4. Scope of Taxable Service 445
5. Value of Taxable Service 445
6. Rate of Service Tax 446
7. Exemption notification(s) u/s. 93 of Act 32 of 1994 446
8. Export of Service Rules, 2005, applicability of 446
9. Import of Services 446
10. For Cargo Handling Agency’s Services, the following exemption Noti-fications/Circulars/Trade Notices, etc., are relevant 446
11. Circular, etc., in relation to Cargo Handling Agency’s Services 446
12. Cargo Handling Agency’s Services—Discussion of case laws 447
CHAPTER 20
CATERER’S SERVICES 448
CHAPTER 21
CHARTERED ACCOUNTANT’S SERVICES 449
CHAPTER 22 CLEANING SERVICES (TAXABLE W.E.F. 16-6-2005)
1. Introduction 450
2. Definition applicable to Cleaning Services 450
3. Scope of Taxable Service 450
4. Value of Taxable Service 450
5. Rate of Service Tax 450
6. Exemption notification(s) u/s. 93 of Act 32 of 1994 450
7. Export of Service Rules, 2005, applicability of 451
8. Import of Services 451
9. For Cleaning Services, the following exemption Notifications/Circulars/ Trade Notices, etc., are relevant 451
CHAPTER 23
CLEARING & FORWARDING AGENT’S SERVICES (TAXABLE W.E.F. 16-7-1997)
1. Introduction 452
2. Legislative amendments 452
3. Definition applicable to Clearing & Forwarding Agent’s Services 452
4. Scope of Taxable Service 453
5. Value of Taxable Service 453
6. Rate of Service Tax 453
7. Exemption notification(s) u/s. 93 of Act 32 of 1994 453
8. Export of Service Rules, 2005, applicability of 454
9. Import of Services 454
10. For Clearing and Forwarding Agent’s Services, the following exemption Notifications/Circulars/Trade Notices, etc., are relevant 454
11. Circulars, etc., in relation to Clearing and Forwarding Agent’s Services. 454
12. Clearing & Forwarding Agent’s Services—Discussion of case laws 455
13. Clearing and forwarding agent, connotation of, as per CBEC Circular No. 37B, Order No. 2/1/2002-ST, dated 20-4-2002 461
14. Meaning of the expression ‘clearing and forwarding agents’ as per circular No. B-43/7/1997-TRU, dated 11-7-1997 461
15. ‘Freight forwarder’, meaning of 462
16. Mere procurement of orders without anything more may not amount to clearing and forwarding of the goods 462
17. Service, like liability to compensate principal in case of customer de-faulted in payment, not to come within the purview of clearing and for-warding services 462
18. Waiver of pre-deposit of the entire service tax and penalty 462
19. Question referred to Larger Bench for its decision 462
20. Notification No. 7/99, dated 23-8-1999, exempted the levy of tax on the services rendered by the clearing and forwarding agents 463
21. Judicial Analysis to Circular No. 37B, dated 20-4-2002 463
22. Judicial Analysis to Board’s Circular, dated 24-4-2002 463
23. Judicial Analysis to Notification No. 13/2003-ST, dated 20-6-2003 463
24. Circular F. No. 137/39/2004-CX, dated 23-9-2004, was not applicable for those persons who had already taken registration or were paying ser-vice tax 464
CHAPTER 24
CLUB’S OR ASSOCIATION’S SERVICES (TAXABLE W.E.F. 16-6-2005)
1. Introduction 465
2. Definition applicable to Club’s or Association’s Services 465
3. Scope of Taxable Service 465
4. Value of Taxable Service 465
5. Rate of Service Tax 465
6. Exemption notification(s) u/s. 93 of Act 32 of 1994 465
7. Export of Service Rules, 2005, applicability of 466
8. Import of Services 466
9. For Club’s or Association(s) Services, the following exemption Notifi-cations/ Circulars/Trade Notices, etc., are relevant 466
10. Circulars, etc., in relation to Club’s or Association’s Services 466
CHAPTER 25
COMMERCIAL OR INDUSTRIAL CONSTRUCTION SERVICES 468
CHAPTER 26
COMMERCIAL TRAINING OR COACHING CENTRE’S SERVICES (TAXABLE W.E.F. 1-7-2003)
1. Introduction 469
2. Definitions applicable to Commercial Training or Coaching Centre’s Services 469
3. Scope of Taxable Service 469
4. Value of Taxable Service 469
5. Rate of Service Tax 469
6. Exemption notification(s) u/s. 93 of Act 32 of 1994 470
7. Export of Service Rules, 2005, applicability of 470
8. Import of Services 470
9. For Commercial Training or Coaching Centre’s Services, the following exemption Notifications/Circulars/Trade Notices, etc., are relevant 470
10. Commercial Training or Coaching Centre’s Services—Discussion of case laws 470
CHAPTER 27
COMMISSIONING OR INSTALLATION AGENCY’S SERVICES (TAXABLE W.E.F. 1-7-2003)
1. Introduction 472
2. Legislative amendment 472
3. Definitions applicable to Commissioning or Installation Agency’s Ser-vices 472
4. Scope of Taxable Service 472
5. Value of Taxable Service 472
6. Rate of Service Tax 473
7. Exemption notification(s) u/s. 93 of Act 32 of 1994 473
8. Export of Service Rules, 2005, applicability of 473
9. Import of Services 473
10. For Commissioning or Installation Agency’s Services, the following exemption Notifications/Circulars/Trade Notices, etc., are relevant 473
11. Commissioning or Installation Agency’s Services—Discussion of case laws 474
12. Waiver of pre-deposit of the amounts 474
CHAPTER 28
COMPANY SECRETARY’S SERVICES 475
CHAPTER 29
CONSTRUCTION OF (RESIDENTIAL) COMPLEX SERVICES (TAXABLE W.E.F. 16-6-2005)
1. Introduction 476
2. Definitions applicable to Construction of (Residential) Complex Servic-es 476
3. Scope of Taxable Service 476
4. Value of Taxable Service 476
5. Rate of Service Tax 476
6. Exemption notification(s) u/s. 93 of Act 32 of 1994 476
7. Export of Service Rules, 2005, applicability of 477
8. Import of Services 477
9. For Construction of (Residential) Complex Services, the following ex-emption Notifications/Circulars/Trade Notices, etc., are relevant 477
CHAPTER 30
CONSTRUCTION SERVICES (TAXABLE W.E.F. 10-9-2004)
1. Introduction 478
2. Legislative amendments 478
3. Definitions applicable to Construction Services 478
4. Scope of Taxable Service 478
5. Value of Taxable Service 479
6. Rate of Service Tax 479
7. Exemption notification(s) u/s. 93 of Act 32 of 1994 479
8. Export of Service Rules, 2005, applicability of 479
9. Import of Services 479
10. For Construction Services, the following exemption Notifications/Circu-lars/Trade Notices, etc., are relevant 479
CHAPTER 31
CONSULTING ENGINEER’S SERVICES (TAXABLE W.E.F. 7-7-1997)
1. Introduction 481
2. Legislative amendments 481
3. Definition applicable to Consulting Engineer’s Services 482
4. Scope of Taxable Service 482
5. Value of Taxable Service 482
6. Rate of Service Tax 482
7. Exemption notification(s) u/s. 93 of Act 32 of 1994 483
8. Export of Service Rules, 2005, applicability of 483
9. Import of Services 483

10. For Consulting Engineer’s Services, the following exemption Notifica-tions/ Circulars/Trade Notices, etc., are relevant 483
11. Circulars, etc., in relation to Consulting Engineer’s Services 483
12. Consulting Engineer’s Services—Discussion of case laws 485
13. Legislative wisdom on the part of Parliament 492
14. Computer hardware engineers, meaning of 492
15. Computer software engineers, meaning of 492
16. Royalty, connotation of 493
17. ‘Technical assistance’, ambit of 493
18. The word ‘firm’ used in the definition of ‘consulting engineer’ in section 65 also includes a ‘company’ 493
19. Amounts collected towards ‘soil test’ should be treated as integral part of consideration 493
20. Doing certain tests such as soil test, steel test, etc., cannot be considered as consulting engineering services 493
21. ‘Calibration of measuring instruments’ not to be treated part of Consult-ing Engineer’s Services 494
22. Time when service was provided is the relevant factor 494
23. Transfer of technology and receipts of payment for the same are distin-guishable from ‘Consulting Engineering Services’ 494
24. Project management does not come under the scope of consulting engi-neering services 494
25. Transfer of know-how cannot be brought within the ambit of Consulting Engineer’s Services 494
26. Scope of consulting engineers is not limited only to the traditional branches of engineering but also to management 495
27. Only a certificate holder from an Industrial Training Institute could not be considered as a consulting engineer 495
28. Demand raised on respondent, i.e., consulting engineer, set aside 495
29. Waiver of pre-deposit and stay of recovery in respect of amounts of tax and penalty whether granted 495
30. Matter remanded 496
31. Judicial Analysis to Circular No. 43/5/97-TRU, dated 2nd July, 1997, and Trade Circular, dated 3rd July, 1997 496 32. Clarification regarding service tax on consultancy services in engineering 497 33. Judicial analysis to Trade Notice No. 7/97-ST, dated 4th July, 1997 497 34. Judicial analysis to Notification No. 12 of 2002, dated 1st August, 2002 497 35. Judicial analysis to Notification No. 18/2002-ST 498 36. Judicial analysis to Board’s circular No. 79/9/2004-ST, dated 13-5-2004 498 37. Judicial analysis to Board’s Circular B2/8/2004-TRU, dated 10-9-2004 498
CHAPTER 32
CONVENTION SERVICES (TAXABLE W.E.F. 16-7-2001)
1. Introduction 499
2. Legislative amendments 499
3. Definition applicable to Convention Services 499
4. Scope of Taxable Service 499
5. Value of Taxable Service 500
6. Rate of Service Tax 500
7. Exemption notification(s) u/s. 93 of Act 32 of 1994 500
8. Export of Service Rules, 2005, applicability of 500
9. Import of Services 500
10. For Convention Services, the following exemption Notifications/ Circu-lars/Trade Notices, etc., are relevant 500
11. Convention Services—Discussion of case laws 501
CHAPTER 33
COST ACCOUNTANT’S SERVICES 502
CHAPTER 34
COURIER AGENCY’S SERVICES (TAXABLE W.E.F. 1-11-1996)
1. Introduction 503
2. Legislative amendments 503
3. Definition applicable to Courier Agency’s Services 503
4. Scope of Taxable Service 503
5. Value of Taxable Service 504
6. Rate of Service Tax 504
7. Exemption notification(s) u/s. 93 of Act 32 of 1994 504
8. Export of Service Rules, 2005, applicability of 504
9. Import of Services 504
10. For Courier Agency’s Services, the following exemption Notifica-tions/Circulars/Trade Notices, etc., are relevant 504
11. Courier Agency’s Services—Discussion of case laws. 505
CHAPTER 35
CREDIT CARD, DEBIT CARD, CHARGE CARD OR OTHER PAYMENT CARD SERVICES (TAXABLE W.E.F. 1-5-2006)
1. Introduction 507
2. Definition applicable to Credit Card, Debit Card, Charge Card or Other payment Card Services 507
3. Scope of Taxable Service 507
4. Value of Taxable Service 507
5. Rate of Service Tax 507
6. Exemption notification(s) u/s. 93 of Act 32 of 1994 507
7. Export of Service Rules, 2005, applicability of 508
8. Import of Services 508
9. For Credit Card, Debit Card, Charge Card or Other Payment Card Ser-vices, the following exemption Notifications/Circulars/Trade Notices, etc., are relevant 508
CHAPTER 36
CREDIT RATING AGENCY’S SERVICES (TAXABLE W.E.F. 16-10-1998)
1. Introduction 509
2. Legislative amendments 509
3. Definition applicable to Credit Rating Agency’s Services 509
4. Scope of Taxable Service 509
5. Value of Taxable Service 510
6. Rate of Service Tax 510
7. Exemption notification(s) u/s. 93 of Act 32 of 1994 510
8. Export of Service Rules, 2005, applicability of 510
9. Import of Services 510
10. For Credit Rating Agency’s Services, the following exemption Notifica-tions/Circulars/Trade Notices, etc., are relevant 510
CHAPTER 37
CUSTOM HOUSE AGENT’S SERVICES (TAXABLE W.E.F. 15-6-1997)
1. Introduction 511
2. Legislative amendments 511
3. Definition applicable to Custom House Agent’s Services 511
4. Scope of Taxable Service 511
5. Value of Taxable Service 512
6. Rate of Service Tax 512
7. Exemption notification(s) u/s. 93 of Act 32 of 1994 512
8. Export of Service Rules, 2005, applicability of 512
9. Import of Services 512

10. For Custom House Agent’s Services, the following exemption Notifica-tions/ Circulars/Trade Notices, etc., are relevant 512
11. Custom House Agent’s Services—Discussion of case laws 513
CHAPTER 38
DREDGING SERVICES (TAXABLE W.E.F. 16-6-2005)
1. Introduction 514
2. Definition applicable to Dredging Services 514
3. Scope of Taxable Service 514
4. Value of Taxable Service 514
5. Rate of Service Tax 514
6. Exemption notification(s) u/s. 93 of Act 32 of 1994 514
7. Export of Service Rules, 2005, applicability of 515
8. Import of Services 515
9. For Dredging Services, the following exemption Notifications/Circulars/ Trade Notices, etc., are relevant 515
CHAPTER 39
DRY CLEANING SERVICES (TAXABLE W.E.F. 16-8-2002)
1. Introduction 516
2. Legislative amendment 516
3. Definitions applicable to Dry Cleaning Services 516
4. Scope of Taxable Service 516
5. Value of Taxable Service 516
6. Rate of Service Tax 516
7. Exemption notification(s) u/s. 93 of Act 32 of 1994 517
8. Export of Service Rules, 2005, applicability of 517
9. Import of Services 517

10. For Dry Cleaning Services, the following exemption Notifications/Cir-culars/Trade Notices, etc., are relevant 517
CHAPTER 40
ERECTION, COMMISSIONING OR INSTALLATION SERVICES 518
CHAPTER 41
EVENT MANAGEMENT SERVICES (TAXABLE W.E.F. 16-8-2002)
1. Introduction 519
2. Legislative amendment 519
3. Definitions applicable to Event Management Services 519
4. Scope of Taxable Service 519
5. Value of Taxable Service 519
6. Rate of Service Tax 519
7. Exemption notification(s) u/s. 93 of Act 32 of 1994 520
8. Export of Service Rules, 2005, applicability of 520
9. Import of Services 520

10. For Event Management Services, the following exemption Notifica-tions/Circulars/Trade Notices, etc., are relevant 520
11. Circular, etc., in relation to Event Management Services 520
12. Event Management Services—Discussion of case laws 521
CHAPTER 42
FACSIMILE (FAX) SERVICES (TAXABLE W.E.F. 16-7-2001)
1. Introduction 522
2. Legislative amendments 522
3. Definitions applicable to Facsimile (FAX) Services 522
4. Scope of Taxable Service 522
5. Value of Taxable Service 522
6. Rate of Service Tax 523
7. Exemption notification(s) u/s. 93 of Act 32 of 1994 523
8. Export of Service Rules, 2005, applicability of 523
9. Import of Services 523
10. For FAX Services, the following exemption Notifications/Circulars/ Trade Notices, etc., are relevant 523
CHAPTER 43
FASHION DESIGNING SERVICES (TAXABLE W.E.F. 16-8-2002)
1. Introduction 524
2. Legislative amendment 524
3. Definitions applicable to Fashion Designing Services 524
4. Scope of Taxable Service 524
5. Value of Taxable Service 524
6. Rate of Service Tax 524
7. Exemption notification(s) u/s. 93 of Act 32 of 1994 525
8. Export of Service Rules, 2005, applicability of 525
9. Import of Services 525
10. For Fashion Designing Services, the following exemption Notifica-tions/Circulars/Trade Notices, etc., are relevant 525
11. Fashion Designing Services—Discussion of case laws 525
12. A fashion designer and a tailor, distinction 525
CHAPTER 44
FINANCIAL INSTITUTION INCLUDING A NON-BANKING FINANCIAL COMPANY’S SERVICES 526
CHAPTER 45
FOREIGN EXCHANGE BROKER’S SERVICES (TAXABLE W.E.F. 1-7-2003)
1. Introduction 527
2. Legislative amendment 527
3. Definitions applicable to Foreign Exchange Broker’s Services 527
4. Scope of Taxable Service 527
5. Value of Taxable Service 527
6. Rate of Service Tax 527
7. Exemption notification(s) u/s. 93 of Act 32 of 1994 528
8. Export of Service Rules, 2005, applicability of 528
9. Import of Services 528
10. For Foreign Exchange Broker’s Services, the following exemption Noti-fications/Circulars/Trade Notices, etc., are relevant 528
CHAPTER 46
FORWARD CONTRACT SERVICES (TAXABLE W.E.F. 10-9-2004)
1. Introduction 529
2. Definitions applicable to Forward Contract Services 529
3. Scope of Taxable Service 529
4. Value of Taxable Service 529
5. Rate of Service Tax 529
6. Exemption notification(s) u/s. 93 of Act 32 of 1994 530
7. Export of Service Rules, 2005, applicability of 530
8. Import of Services 530
9. For Forward Contract Services, the following exemption Notifications/ Circulars/Trade Notices, etc., are relevant 530
CHAPTER 47
FRANCHISE SERVICES (TAXABLE W.E.F. 1-7-2003)
1. Introduction 531
2. Definitions applicable to Franchise Services 531
3. Scope of Taxable Service 531
4. Value of Taxable Service 531
5. Rate of Service Tax 531
6. Exemption notification(s) u/s. 93 of Act 32 of 1994 531
7. Export of Service Rules, 2005, applicability of 532
8. Import of Services 532
9. For Franchise Services, the following exemption Notifications/Circu-lars/ Trade Notices, etc., are relevant 532

10. Franchise Services—Discussion of case laws 532
CHAPTER 48
GENERAL INSURANCE BUSINESS SERVICES (TAXABLE W.E.F. 1-7-1994)
1. Introduction 533
2. Legislative amendments 533
3. Definitions applicable to General Insurance Business Services 533
4. Scope of Taxable Service 533
5. Value of Taxable Service 534
6. Rate of Service Tax 534
7. Exemption notification(s) u/s. 93 of Act 32 of 1994 535
8. Export of Service Rules, 2005, applicability of 535
9. Import of Services 535
10. For General Insurance Business Services, the following exemption Noti-fications/Circulars/Trade Notices, etc., are relevant 535
11. General Insurance Business Services—Discussion of case laws 536
CHAPTER 49
GOODS TRANSPORT AGENCY’S SERVICES (CURRENTLY TAXABLE W.E.F. 1-1-2005) (EARLIER TAXABLE BETWEEN 16-11-1997 AND 1-6-1998)
1. Introduction 537
2. Definitions applicable to Goods Transport Agency’s Services 537
3. Scope of Taxable Service 537
4. Value of Taxable Service 538
5. Rate of Service Tax 538
6. Exemption notification(s) u/s. 93 of Act 32 of 1994 538
7. Export of Service Rules, 2005, applicability of 538
8. Import of Services 538
9. For Goods Transport Agency’s Services, the following exemption Noti-fications/Circulars/Trade Notices, etc., are relevant 538

10. Circulars, etc., in relation to Goods Transport Agency’s Services 539
11. Goods Transport Agency’s Services—Discussion of case laws 543
12. Demands raised by the Department are far beyond the period of limita-tion 548
13. Whether the taxes on goods and passengers carried by road or inland waterways is within the exclusive domain of State Legislature or Parlia-ment 549
14. During the period 16-11-1997 to 1-6-1998 no service tax can be col-lected from receiver of goods transport services 549
15. No tax liability, no liability to pay interest on tax either 550
16. Goods transport operator’s services exempted from penal liability in terms of validation provisions 550
17. Interim stay 550
18. When no penalty or interest could be imposed 550
19. Demand of service tax set aside 550
20. Judicial Analysis to Notification No. 42/97, dated 5-11-1997 550
21. Notification, dated 2-6-1998 exempted the levy of tax on the services rendered by the goods transport operators 551
CHAPTER 50
HEALTH CLUB’S AND FITNESS CENTRE’S SERVICES (TAXABLE W.E.F. 16-8-2002)
1. Introduction 552
2. Legislative amendment 552
3. Definitions applicable to Health Club’s and Fitness Centre’s Services 552
4. Scope of Taxable Service 552
5. Value of Taxable Service 552
6. Rate of Service Tax 553
7. Exemption notification(s) u/s. 93 of Act 32 of 1994 553
8. Export of Service Rules, 2005, applicability of 553
9. Import of Services 553
10. For Health Club’s and Fitness Centre’s Services, the following exemp-tion Notifications/Circulars/Trade Notices, etc., are relevant 553
11. Circulars, etc., in relation to Health Club’s and Fitness Centre’s Services 553
CHAPTER 51
INSURANCE AGENT’S SERVICES 555
CHAPTER 52
INSURANCE AUXILIARY SERVICES (TAXABLE W.E.F. 16-7-2001)
1. Introduction 556
2. Legislative amendments 556
3. Definitions applicable to Insurance Auxiliary Services 557
4. Scope of Taxable Service 557
5. Value of Taxable Service 558
6. Rate of Service Tax 558
7. Exemption notification(s) u/s. 93 of Act 32 of 1994 558
8. Export of Service Rules, 2005, applicability of 558
9. Import of Services 558
10. For Insurance Auxiliary Services, the following exemption Notifica-tions/Circulars/Trade Notices, etc., are relevant 558
CHAPTER 53
INTELLECTUAL PROPERTY SERVICES (TAXABLE W.E.F. 10-9-2004)
1. Introduction 560
2. Definitions applicable to Intellectual Property Services 560
3. Scope of Taxable Service 560
4. Value of Taxable Service 560
5. Rate of Service Tax 560
6. Exemption notification(s) u/s. 93 of Act 32 of 1994 561
7. Export of Service Rules, 2005, applicability of 561
8. Import of Services 561
9. For Intellectual Property Services, the following exemption Notifica-tions/Circulars/Trade Notices, etc., are relevant 561
10. Intellectual Property Services—Discussion of case laws 561
CHAPTER 54
INTERIOR DECORATOR’S SERVICES (TAXABLE W.E.F. 16-10-1998)
1. Introduction 562
2. Legislative amendments 562
3. Definition applicable to Interior Decorator’s Services 562
4. Scope of Taxable Service 562
5. Value of Taxable Service 563
6. Rate of Service Tax 563
7. Exemption notification(s) u/s. 93 of Act 32 of 1994 563
8. Export of Service Rules, 2005, applicability of 563
9. Import of Services 563
10. For Interior Decorator’s Services, the following exemption Notifica-tions/Circulars/Trade Notices, etc., are relevant 563
11. Interior Decorator’s Services—Discussion of case laws 564
CHAPTER 55
INTERMEDIARY OR INSURANCE INTERMEDIARY’S SERVICES 565
CHAPTER 56
INTERNATIONAL JOURNEY OF PASSENGERS BY AIR SERVICES 566
CHAPTER 57 INTERNET ACCESSING SERVICES (TAXABLE W.E.F. 1-7-2003)
1. Introduction 567
2. Definition applicable to Internet Accessing Services 567
3. Scope of Taxable Service 567
4. Value of Taxable Service 567
5. Rate of Service Tax 567
6. Exemption notification(s) u/s. 93 of Act 32 of 1994 567
7. Export of Service Rules, 2005, applicability of 568
8. Import of Services 568
9. For Internet Accessing Services, the following exemption Notifica-tions/Circulars/Trade Notices, etc., are relevant 568
10. Internet Accessing Services—Discussion of case laws 568
CHAPTER 58
INTERNET CAFE SERVICES 569
CHAPTER 59
INTERNET TELEPHONY SERVICES (TAXABLE W.E.F. 1-5-2006)
1. Introduction 570
2. Definitions applicable to Internet Telephony Services 570
3. Scope of Taxable Service 570
4. Value of Taxable Service 570
5. Rate of Service Tax 570
6. Exemption notification(s) u/s. 93 of Act 32 of 1994 570
7. Export of Service Rules, 2005, applicability of 570
8. Import of Services 571
9. For Internet Telephony Services, the following exemption Notifica-tions/Circulars/Trade Notices, etc., are relevant 571
CHAPTER 60
LEASED CIRCUIT SERVICES (TAXABLE W.E.F. 16-7-2001)
1. Introduction 572
2. Legislative amendments 572
3. Definitions applicable to Leased Circuit Services 572
4. Scope of Taxable Service 572
5. Value of Taxable Service 572
6. Rate of Service Tax 573
7. Exemption notification(s) u/s. 93 of Act 32 of 1994 573
8. Export of Service Rules, 2005, applicability of 573
9. Import of Services 573
10. For Leased Circuit Services, the following exemption Notifications/ Circulars/Trade Notices, etc., are relevant 573 Leased Circuit Services—Discussion of case laws
11. Judicial Analysis to Notification No. 4/2001, dated 9-7-2001 574
CHAPTER 61
LIFE INSURANCE BUSINESS SERVICES (TAXABLE W.E.F. 16-8-2002)
1. Introduction 575
2. Legislative amendments 575
3. Definitions applicable to Life Insurance Business Services 575
4. Scope of Taxable Service 575
5. Value of Taxable Service 576
6. Rate of Service Tax 576
7. Exemption notification(s) u/s. 93 of Act 32 of 1994 576
8. Export of Service Rules, 2005, applicability of 576
9. Import of Services 576
10. For Life Insurance Business Services, the following exemption Notifica-tions/Circulars/Trade Notices, etc., are relevant 576
CHAPTER 62
MAILING LIST COMPILATION AND MAILING SERVICES (TAXABLE W.E.F. 16-6-2005)
1. Introduction 578
2. Definition applicable to Mailing List Compilation and Mailing Services 578
3. Scope of Taxable Service 578
4. Value of Taxable Service 578
5. Rate of Service Tax 578
6. Exemption notification(s) u/s. 93 of Act 32 of 1994 578
7. Export of Service Rules, 2005, applicability of 579
8. Import of Services 579
9. For Mailing List Compilation and Mailing Services, the following ex-emption Notifications/Circulars/ Trade Notices, etc., are relevant 579
CHAPTER 63
MAINTENANCE OR REPAIR SERVICES (TAXABLE W.E.F. 1-7-2003)
1. Introduction 580
2. Legislative amendment 580
3. Definitions applicable to Maintenance or Repair Services 580
4. Scope of Taxable Service 580
5. Value of Taxable Service 580
6. Rate of Service Tax 581
7. Exemption notification(s) u/s. 93 of Act 32 of 1994 581
8. Export of Service Rules, 2005, applicability of 581
9. Import of Services 581
10. For Maintenance or Repair Services, the following exemption Notifica-tions/ Circulars/Trade Notices, etc., are relevant 581
11. Circular, etc., in relation to Maintenance or Repair Services 581
12. Maintenance or Repair Services—Discussion of case laws 583
CHAPTER 64
MANAGEMENT CONSULTANT’S SERVICES (TAXABLE W.E.F. 16-10-1998)
1. Introduction 584
2. Legislative amendments 584
3. Definition applicable to Management Consultant’s Services 584
4. Scope of Taxable Service 584
5. Value of Taxable Service 585
6. Rate of Service Tax 585
7. Exemption notification(s) u/s. 93 of Act 32 of 1994 585
8. Export of Service Rules, 2005, applicability of 585
9. Import of Services 585
10. For Management Consultant’s Services, the following exemption Noti-fications/ Circulars/Trade Notices, etc., are relevant 585
11. Management Consultant’s Services—Discussion of case laws 586
12. Management, what it is 588
CHAPTER 65
MANAGEMENT, MAINTENANCE OR REPAIR SERVICES 589
CHAPTER 66
MANDAP KEEPER’S SERVICES (TAXABLE W.E.F. 1-7-1997)
1. Introduction 590
2. Legislative amendments 590
3. Definitions applicable to Mandap Keeper’s Services 590
4. Scope of Taxable Service 590
5. Value of Taxable Service 591
6. Rate of Service Tax 591
7. Exemption notification(s) u/s. 93 of Act 32 of 1994 591
8. Export of Service Rules, 2005, applicability of 592
9. Import of Services 592
10. For Mandap Keeper’s Services, the following exemption Notifica-tions/Circulars/Trade Notices, etc., are relevant 592
11. Circulars, etc., in relation to Mandap Keeper’s Services 592
12. Mandap Keeper’s Services—Discussion of case laws 593
13. Members of club could not be termed as ‘client’ and the premises used by them cannot be termed to be “letting out” 594
14. Dance, drama or music could not be brought within the ambit of ‘madap keeper services 595
15. Services provided by a mandap keeper are professional services 595
16. Service provided by a ‘mandap keeper’ as a caterer is taxable and not the supply made by him of food, drink, etc. 595
CHAPTER 67
MANPOWER RECRUITMENT AGENCY’S SERVICES (TAXABLE W.E.F. 7-7-1997)
1. Introduction 596
2. Legislative amendments 596
3. Definitions applicable to Manpower Recruitment Agency’s Services 596
4. Scope of Taxable Service 596
5. Value of Taxable Service 597
6. Rate of Service Tax 597
7. Exemption notification(s) u/s. 93 of Act 32 of 1994 597
8. Export of Service Rules, 2005, applicability of 597
9. Import of Services 597
10. For Manpower Recruitment Agency’s Services, the following exemption Notifications/Circulars/Trade Notices, etc., are relevant 597
11. Manpower Recruitment Agency’s Services—Discussion of case laws 598
CHAPTER 68
MARKET RESEARCH AGENCY’S SERVICES (TAXABLE W.E.F. 16-10-1998)
1. Introduction 599
2. Legislative amendments 599
3. Definition applicable to Market Research Agency’s Services 599
4. Scope of Taxable Service 599
5. Value of Taxable Service 600
6. Rate of Service Tax 600
7. Exemption notification(s) u/s. 93 of Act 32 of 1994 600
8. Export of Service Rules, 2005, applicability of 600
9. Import of Services 600
10. For Market Research Agency’s Services, the following exemption Noti-fications/Circulars/Trade Notices, etc., are relevant 600
11. Market Research Agency’s Services—Discussion of case laws 601
CHAPTER 69
MECHANISED SLAUGHTER HOUSE’S SERVICES (TAXABLE BETWEEN 16-10-1998 AND 29-2-2000)
1. Introduction 602
2. Definition applicable to Mechanised Slaughter House’s Services 602
3. Scope of Taxable Service 602
4. Rate of Service Tax 602
5. Exemption notification(s) u/s. 93 of Act 32 of 1994 602
6. For Mechanised Slaughter House’s Services, the following exemption Notifications/Circulars/Trade Notices, etc., are relevant 602
CHAPTER 70
ON-LINE INFORMATION AND DATABASE ACCESS OR RETRIEVAL SERVICES (TAXABLE W.E.F. 16-7-2001)
1. Introduction 603
2. Legislative amendments 603
3. Definitions applicable to On-line Information and Database Access or Retrieval Services 603
4. Scope of Taxable Service 603
5. Value of Taxable Service 604
6. Rate of Service Tax 604
7. Exemption notification(s) u/s. 93 of Act 32 of 1994 604
8. Export of Service Rules, 2005, applicability of 604
9. Import of Services 604
10. For On-line Information and Database Access or Retrieval Services, the following exemption Notifications/Circulars/Trade Notices, etc., are re-levant 604
11. Circular, etc., in relation to On-line Information and Database Access or Retrieval Services 605
CHAPTER 71
OPINION POLL AGENCY’S SERVICES (TAXABLE W.E.F. 10-9-2004)
1. Introduction 606
2. Definitions applicable to Opinion Poll Agency’s Services 606
3. Scope of Taxable Service 606
4. Value of Taxable Service 606
5. Rate of Service Tax 606
6. Exemption notification(s) u/s. 93 of Act 32 of 1994 607
7. Export of Service Rules, 2005, applicability of 607
8. Import of Services 607
9. For Opinion Poll Agency’s Services, the following exemption Notifica-tions/ Circulars/Trade Notices, etc., are relevant 607
CHAPTER 72
OUTDOOR CATERER’S SERVICES (CURRENTLY TAXABLE W.E.F. 10-9-2004) (EARLIER TAXABLE BETWEEN 1-8-1997 AND 1-6-1998)
1. Introduction 608
2. Definitions applicable to Outdoor Caterer’s Services 608
3. Scope of Taxable Service 608
4. Value of Taxable Service 608
5. Rate of Service Tax 609
6. Exemption notification(s) u/s. 93 of Act 32 of 1994 609
7. Export of Service Rules, 2005, applicability of 609
8. Import of Services 609
9. For Outdoor Caterer’s Services, the following exemption Notifica-tions/Circulars/Trade Notices, etc., are relevant 609
10. Circulars, etc., in relation to Outdoor Caterer’s Services 610
11. Outdoor Caterer’s Services—Discussion of case laws 610
12. Services rendered by outdoor caterers are different from the services rendered in a restaurant or hotel 610
CHAPTER 73
PACKAGING SERVICES (TAXABLE W.E.F. 16-6-2005)
1. Introduction 611
2. Definition applicable to Packaging Services 611
3. Scope of Taxable Service 611
4. Value of Taxable Service 611
5. Rate of Service Tax 611
6. Exemption notification(s) u/s. 93 of Act 32 of 1994 611
7. Export of Service Rules, 2005, applicability of 612
8. Import of Services 612
9. For Packaging Services, the following exemption Notifications/Circu-lars/Trade Notices, etc., are relevant 612
CHAPTER 74
PAGER SERVICES (TAXABLE W.E.F. 1-11-1996)
1. Introduction 613
2. Legislative amendments 613
3. Definitions applicable to Pager Services 613
4. Scope of Taxable Service 613
5. Value of Taxable Service 614
6. Rate of Service Tax 614
7. Exemption notification(s) u/s. 93 of Act 32 of 1994 614
8. Export of Service Rules, 2005, applicability of 614
9. Import of Services 614
10. For Pager Services, the following exemption Notifications/Circu-lars/Trade Notices, etc., are relevant 614
11. Pager Services—Discussion of case laws 615
CHAPTER 75
PANDAL OR SHAMIANA CONTRACTOR’S SERVICES (CURRENTLY TAXABLE W.E.F. 10-9-2004) (EARLIER TAXABLE BETWEEN 1-8-1997 AND 1-6-1998)
1. Introduction 616
2. Legislative amendment 616
3. Definitions applicable to Pandal or Shamiana Contractor’s Services 616
4. Scope of Taxable Service 616
5. Value of Taxable Service 617
6. Rate of Service Tax 617
7. Exemption notification(s) u/s. 93 of Act 32 of 1994 617
8. Export of Service Rules, 2005, applicability of 617
9. Import of Services 617
10. For Pandal or Shamiana Contractor’s Services, the following exemption Notifications/Circulars/Trade Notices, etc., are relevant 617
11. Pandal or Shamiana Contractor’s Services—Discussion of case laws 618
12. ‘PA System and other articles connected with sound system’ not to come within the purview of ‘pandal or shamiana contractor’ 618
CHAPTER 76
PHOTOGRAPHY STUDIO’S OR AGENCY’S SERVICES (TAXABLE W.E.F. 16-7-2001)
1. Introduction 619
2. Legislative amendments 619
3. Definitions applicable to Photography Studio’s Agency’s Services 619
4. Scope of Taxable Service 619
5. Value of Taxable Service 620
6. Rate of Service Tax 620
7. Exemption notification(s) u/s. 93 of Act 32 of 1994 620
8. Export of Service Rules, 2005, applicability of 620
9. Import of Services 620
10. For Photography Studio’s or Agency’s Services, the following exemption Notifications/Circulars/Trade Notices, etc., are relevant 620
11. Circulars, etc., in relation to Photography Studio’s or Agency’s Services 621
12. Photography Studio’s or Agency’s Services—Discussion of case laws 621
CHAPTER 77
PORT SERVICES (MAJOR PORT SERVICES TAXABLE W.E.F. 16-7-2001) & (OTHER PORT SERVICES TAXABLE W.E.F. 1-7-2003)
1. Introduction 623
2. Legislative amendments 623
3. Definitions applicable to Port Services 623
4. Scope of Taxable Service 623
5. Value of Taxable Service 624
6. Rate of Service Tax 624
7. Exemption notification(s) u/s. 93 of Act 32 of 1994 624
8. Export of Service Rules, 2005, applicability of 624
9. Import of Services 624
10. For Port Services, the following exemption Notifications/Circu-lars/Trade Notices, etc., are relevant 624
11. Circular, etc., in relation to Port Services 625
12. Port Services—Discussion of case laws 625
13. Repairing of vessels is not a ‘port service’ 625
CHAPTER 78
PRACTISING CHARTERED ACCOUNTANT’S SERVICES (TAXABLE W.E.F. 16-10-1998)
1. Introduction 626
2. Legislative amendments 626
3. Definition applicable to Practising Chartered Accountant’s Services 626
4. Scope of Taxable Service 626
5. Value of Taxable Service 627
6. Rate of Service Tax 627
7. Exemption notification(s) u/s. 93 of Act 32 of 1994 627
8. Export of Service Rules, 2005, applicability of 627
9. Import of Services 627
10. For Practising Chartered Accountant’s Services, the following exemp-tion Notifications/Circulars/Trade Notices, etc., are relevant 627
11. Practising Chartered Accountant’s Services—Discussion of case laws 628
12. Auditors of company cannot be subjected to action under section 9(1)(bbb) of the Central Excise Act, 1944 629
CHAPTER 79
PRACTISING COMPANY SECRETARY’S SERVICES (TAXABLE W.E.F. 16-10-1998)
1. Introduction 630
2. Legislative amendments 630
3. Definition applicable to Practising Company Secretary’s Services 630
4. Scope of Taxable Service 630
5. Value of Taxable Service 631
6. Rate of Service Tax 631
7. Exemption notification(s) u/s. 93 of Act 32 of 1994 631
8. Export of Service Rules, 2005, applicability of 631
9. Import of Services 631
10. For Practising Company Secretary’s Services, the following exemption Notifications/Circulars/Trade Notices, etc., are relevant 631
CHAPTER 80
PRACTISING COST ACCOUNTANT’S SERVICES (TAXABLE W.E.F. 16-10-1998)
1. Introduction 633
2. Legislative amendments 633
3. Definition applicable to Practising Cost Accountant’s Services 633
4. Scope of Taxable Service 633
5. Value of Taxable Service 634
6. Rate of Service Tax 634
7. Exemption notification(s) u/s. 93 of Act 32 of 1994 634
8. Export of Service Rules, 2005, applicability of 634
9. Import of Services 634
10. For Practising Cost Accountant’s Services, the following exemption Notifications/Circulars/Trade Notices, etc., are relevant 634
CHAPTER 81
PROGRAMME PRODUCER’S SERVICES (TAXABLE W.E.F. 10-9-2004)
1. Introduction 636
2. Definitions applicable to Programme Producer’s Services 636
3. Scope of Taxable Service 636
4. Value of Taxable Service 636
5. Rate of Service Tax 636
6. Exemption notification(s) u/s. 93 of Act 32 of 1994 637
7. Export of Service Rules, 2005, applicability of 637
8. Import of Services 637
9. For Programme Producer’s Services, the following exemption Notifica-tions/ Circulars/Trade Notices, etc., are relevant 637
CHAPTER 82
PUBLIC RELATIONS SERVICES (TAXABLE W.E.F. 1-5-2006)
1. Introduction 638
2. Definition applicable to Public Relations Services 638
3. Scope of Taxable Service 638
4. Value of Taxable Service 638
5. Rate of Service Tax 638
6. Exemption notification(s) u/s. 93 of Act 32 of 1994 638
7. Export of Service Rules, 2005, applicability of 638
8. Import of Services 639
9. For Public Relations Services, the following exemption Notifications/ Circulars/Trade Notices, etc., are relevant 639
CHAPTER 83 RAIL TRAVEL AGENT’S SERVICES (TAXABLE W.E.F. 16-8-2002)
1. Introduction 640
2. Legislative amendment 640
3. Definition applicable to Rail Travel Agent’s Services 640
4. Scope of Taxable Service 640
5. Value of Taxable Service 640
6. Rate of Service Tax 640
7. Exemption notification(s) u/s. 93 of Act 32 of 1994 641
8. Export of Service Rules, 2005, applicability of 641
9. Import of Services 641
10. For Rail Travel Agent’s Services, the following exemption Notifica-tions/Circulars/Trade Notices, etc., are relevant 641
CHAPTER 84
REAL ESTATE AGENT’S SERVICES (TAXABLE W.E.F. 16-10-1998)
1. Introduction 642
2. Legislative amendments 642
3. Definitions applicable to Real Estate Agent’s Services 642
4. Scope of Taxable Service 642
5. Value of Taxable Service 643
6. Rate of Service Tax 643
7. Exemption notification(s) u/s. 93 of Act 32 of 1994 643
8. Export of Service Rules, 2005, applicability of 643
9. Import of Services 643
10. For Real Estate Agent’s Services, the following exemption Notifications/ Circulars/Trade Notices, etc., are relevant 643
11. Real Estate Agent’s Services—Discussion of case laws 644
CHAPTER 85
RECOVERY AGENT’S SERVICES (TAXABLE W.E.F. 1-5-2006)
1. Introduction 645
2. Scope of Taxable Service 645
3. Value of Taxable Service 645
4. Rate of Service Tax 645
5. Exemption notification(s) u/s. 93 of Act 32 of 1994 645
6. Export of Service Rules, 2005, applicability of 645
7. Import of Services 646
8. For Recovery Agent’s Services, the following exemption Notifica-tions/Circulars/Trade Notices, etc., are relevant 646
CHAPTER 86
REGISTRAR TO AN ISSUE SERVICES (TAXABLE W.E.F. 1-5-2006)
1. Introduction 647
2. Definitions applicable to Registrar to an Issue Services 647
3. Scope of Taxable Service 647
4. Value of Taxable Service 647
5. Rate of Service Tax 647
6. Exemption notification(s) u/s. 93 of Act 32 of 1994 647
7. Export of Service Rules, 2005, applicability of 648
8. Import of Services 648
9. For Registrar to an Issue Services, the following exemption Notifica-tions/Circulars/Trade Notices, etc., are relevant 648
CHAPTER 87
RENT-A-CAB SCHEME OPERATOR’S SERVICES (TAXABLE W.E.F. 16-7-1997)
1. Introduction 649
2. Legislative amendments 649
3. Definitions applicable to Rent-a-Cab Scheme Operator’s Services 649
4. Scope of Taxable Service 649
5. Value of Taxable Service 650
6. Rate of Service Tax 650
7. Exemption notification(s) u/s. 93 of Act 32 of 1994 650
8. Export of Service Rules, 2005, applicability of 650
9. Import of Services 650
10. For Rent-a-cab Scheme Operator’s Services, the following exemption Notifications/Circulars/Trade Notices, etc., are relevant 650
11. Rent-a-cab Scheme Operator’s Services—Discussion of case laws 651
12. Hirers of motor-cabs could not be said to be excluded from service tax 652
13. No requirement that rent-a-cab operator should himself own the vehicles which are rented out 652
CHAPTER 88
SALE OF SPACE OR TIME FOR ADVERTISEMENT, OTHER THAN IN PRINT MEDIA SERVICES (TAXABLE W.E.F. 1-5-2006)
1. Introduction 653
2. Definitions applicable to Sale of Space or Time for Advertisement, other than in Print Media Services 653
3. Scope of Taxable Service 653
4. Definition of the expression ‘Book’ as per section 1(1) of the Press and Registration of Books Act, 1867 (25 of 1867) 654
5. Definition of the expression ‘Newspaper’ as per section 1(1) of the Press and Registration of Books Act, 1867 (25 of 1867) 654
6. Value of Taxable Service 654
7. Rate of Service Tax 654
8. Exemption notification(s) u/s. 93 of Act 32 of 1994 654
9. Export of Service Rules, 2005, applicability of 655
10. Import of Services 655
11. For Sale of Space or time for Advertisement, other than in Print Media Services, the following exemption Notifications/Circulars/Trade Notices, etc., are relevant 655
CHAPTER 89
SCIENTIFIC OR TECHNICAL CONSULTANCY SERVICES (TAXABLE W.E.F. 16-7-2001)
1. Introduction 656
2. Legislative amendments 656
3. Definition applicable to Scientific or Technical Consultancy Services 656
4. Scope of Taxable Service 656
5. Value of Taxable Service 657
6. Rate of Service Tax 657
7. Exemption notification(s) u/s. 93 of Act 32 of 1994 657
8. Export of Service Rules, 2005, applicability of 657
9. Import of Services 657
10. For Scientific or Technical Consultancy Services, the following exemp-tion Notifications/Circulars/Trade Notices, etc., are relevant 657
11. Scientific or Technical Consultancy Services—Discussion of case laws 657
12. ‘Scientific and technical consultancy service’ cannot be treated as part of pre-existing ‘consulting engineer’s service’ 658
CHAPTER 90
SECURITY AGENCY’S SERVICES (TAXABLE W.E.F. 16-10-1998)
1. Introduction 659
2. Legislative amendments 659
3. Definition applicable to Security Agency’s Services 659
4. Scope of Taxable Service 659
5. Value of Taxable Service 660
6. Rate of Service Tax 660
7. Exemption notification(s) u/s. 93 of Act 32 of 1994 660
8. Export of Service Rules, 2005, applicability of 660
9. Import of Services 660
10. For Security Agency’s Services, the following exemption Notifica-tions/Circulars/Trade Notices, etc., are relevant 660
11. Security Agency’s Services—Discussion of case laws 661
CHAPTER 91
SHARE TRANSFER AGENT’S SERVICES (TAXABLE W.E.F. 1-5-2006)
1. Introduction 664
2. Definitions applicable to Share Transfer Agent’s Services 664
3. Scope of Taxable Service 664
4. Value of Taxable Service 664
5. Rate of Service Tax 664
6. Exemption notification(s) u/s. 93 of Act 32 of 1994 664
7. Export of Service Rules, 2005, applicability of 665
8. Import of Services 665
9. For Share Transfer Agent’s Services, the following exemption Notifica-tions/Circulars/Trade Notices, etc., are relevant 665
CHAPTER 92
SHIP MANAGEMENT SERVICES (TAXABLE W.E.F. 1-5-2006)
1. Introduction 666
2. Definition applicable to Ship Management Services 666
3. Scope of Taxable Service 666
4. Value of Taxable Service 666
5. Rate of Service Tax 666
6. Exemption notification(s) u/s. 93 of Act 32 of 1994 666
7. Export of Service Rules, 2005, applicability of 666
8. Import of Services 667
9. For Ship Management Services, the following exemption Notifica-tions/Circulars/Trade Notices, etc., are relevant 667
CHAPTER 93
SITE FORMATION AND CLEARANCE, EXCAVATION AND EARTHMOVING AND DEMOLITION SERVICES (TAXABLE W.E.F. 16-6-2005)
1. Introduction 668
2. Definition applicable to Site Formation and Clearance, Excavation and Earthmoving and Demolition Services 668
3. Scope of Taxable Service 668
4. Value of Taxable Service 668
5. Rate of Service Tax 668
6. Exemption notification(s) u/s. 93 of Act 32 of 1994 669
7. Export of Service Rules, 2005, applicability of 669
8. Import of Services 669
9. For Site Formation and Clearance, Excavation and Earthmoving and Demolition Services, the following exemption Notifications/Cir-culars/Trade Notices, etc., are relevant 669
CHAPTER 94
SOUND RECORDING STUDIO’S OR AGENCY’S SERVICES (TAXABLE W.E.F. 16-7-2001)
1. Introduction 670
2. Legislative amendments 670
3. Definitions applicable to Sound Recording Studio’s or Agency’s Services 670
4. Scope of Taxable Service 670
5. Value of Taxable Service 671
6. Rate of Service Tax 671
7. Exemption notification(s) u/s. 93 of Act 32 of 1994 671
8. Export of Service Rules, 2005, applicability of 671
9. Import of Services 671
10. For Sound Recording Studio’s or Agency’s Services, the following ex-emption Notifications/Circulars/Trade Notices, etc., are relevant 671
11. Sound Recording Studio’s or Agency’s Services—Discussion of case laws 672
CHAPTER 95
SPONSORSHIP SERVICES OTHER THAN OF SPORTS EVENTS (TAXABLE W.E.F. 1-5-2006)
1. Introduction 673
2. Definition applicable to Sponsorship Services other than of Sports Events 673
3. Scope of Taxable Service 673
4. Value of Taxable Service 673
5. Rate of Service Tax 673
6. Exemption notification(s) u/s. 93 of Act 32 of 1994 673
7. Export of Service Rules, 2005, applicability of 674
8. Import of Services 674
9. For Sponsorship Services other than of Sports Events, the following ex-emption Notifications/Circulars/Trade Notices, etc., are relevant 674
CHAPTER 96
STEAMER AGENT’S SERVICES (TAXABLE W.E.F. 15-6-1997)
1. Introduction 675
2. Legislative amendments 675
3. Definitions applicable to Steamer Agent’s Services 675
4. Scope of Taxable Service 675
5. Value of Taxable Service 676
6. Rate of Service Tax 676
7. Exemption notification(s) u/s. 93 of Act 32 of 1994 676
8. Export of Service Rules, 2005, applicability of 676
9. Import of Services 676
10. For Steamer Agent’s Services, the following exemption Notifica-tions/Circulars/Trade Notices, etc., are relevant 676
11. Steamer Agent’s Services—Discussion of case laws 677
CHAPTER 97
STOCK BROKER’S SERVICES (TAXABLE W.E.F. 1-7-1994)
1. Introduction 678
2. Legislative amendments 678
3. Definitions applicable to Stock Broker’s Services 678
4. Scope of Taxable Service 678
5. Value of Taxable Service 679
6. Rate of Service Tax 679
7. Exemption notification(s) u/s. 93 of Act 32 of 1994 679
8. Export of Service Rules, 2005, applicability of 679
9. Import of Services 680
10. For Stock Broker’s Services, the following exemption Notifications/ Circulars/Trade Notices, etc., are relevant 680
11. Stock Broker’s Services—Discussion of case laws 680
CHAPTER 98
STORAGE AND WAREHOUSING SERVICES (TAXABLE W.E.F. 16-8-2002)
1. Introduction 682
2. Legislative amendment 682
3. Definition applicable to Storage and Warehousing Services 682
4. Scope of Taxable Service 682
5. Value of Taxable Service 682
6. Rate of Service Tax 683
7. Exemption notification(s) u/s. 93 of Act 32 of 1994 683
8. Export of Service Rules, 2005, applicability of 683
9. Import of Services 683
10. For Storage and Warehousing Services, the following exemption Notifi-cations/ Circulars/Trade Notices, etc., are relevant 683
11. Storage & Warehousing Services—Discussion of case laws 683
CHAPTER 99
SUPPORT SERVICES OF BUSINESS OR COMMERCE 684
CHAPTER 100
SURVEY AND EXPLORATION OF MINERAL SERVICES (TAXABLE W.E.F. 10-9-2004)
1. Introduction 685
2. Definition applicable to Survey and Exploration of Mineral Services 685
3. Scope of Taxable Service 685
4. Value of Taxable Service 685
5. Rate of Service Tax 685
6. Exemption notification(s) u/s. 93 of Act 32 of 1994 685
7. Export of Service Rules, 2005, applicability of 686
8. Import of Services 686
9. For Survey and Exploration of Mineral Services, the following exemp-tion Notifications/Circulars/Trade Notices, etc., are relevant 686
10. Survey & Exploration of Mineral Services—Discussion of case laws 686
CHAPTER 101
SURVEY AND MAP MAKING SERVICES (TAXABLE W.E.F. 16-6-2005)
1. Introduction 687
2. Definition applicable to Survey and Map Making Services 687
3. Scope of Taxable Service 687
4. Value of Taxable Service 687
5. Rate of Service Tax 687
6. Exemption notification(s) u/s. 93 of Act 32 of 1994 687
7. Export of Service Rules, 2005, applicability of 688
8. Import of Services 688
9. For Survey and Map Making Services, the following exemption Notifi-cations/ Circulars/Trade Notices, etc., are relevant 688
CHAPTER 102
TECHNICAL INSPECTION AND CERTIFICATION SERVICES (TAXABLE W.E.F. 1-7-2003)
1. Introduction 689
2. Definitions applicable to Technical Inspection and Certification Serv-ices 689
3. Scope of Taxable Service 689
4. Value of Taxable Service 689
5. Rate of Service Tax 689
6. Exemption notification(s) u/s. 93 of Act 32 of 1994 690
7. Export of Service Rules, 2005, applicability of 690
8. Import of Services 690
9. For Technical Inspection and Certification Services, the following ex-emption Notifications/Circulars/Trade Notices, etc., are relevant 690
10. Technical Inspection & Certification Services—Discussion of case laws 690
CHAPTER 103
TECHNICAL TESTING AND ANALYSIS SERVICES (TAXABLE W.E.F. 1-7-2003)
1. Introduction 691
2. Definitions applicable to Technical Testing and Analysis Services 691
3. Scope of Taxable Service 691
4. Value of Taxable Service 691
5. Rate of Service Tax 691
6. Exemption notification(s) u/s. 93 of Act 32 of 1994 692
7. Export of Service Rules, 2005, applicability of 692
8. Import of Services 692
9. For Technical Testing and Analysis Services, the following exemption Notifications/Circulars/Trade Notices, etc., are relevant 692
CHAPTER 104
TELEGRAPH AUTHORITY’S SERVICES 693
CHAPTER 105
TELEGRAPH SERVICES (TAXABLE W.E.F. 16-7-2001)
1. Introduction 694
2. Legislative amendments 694
3. Definitions applicable to Telegraph Services 694
4. Scope of Taxable Service 694
5. Value of Taxable Service 694
6. Rate of Service Tax 695
7. Exemption notification(s) u/s. 93 of Act 32 of 1994 695
8. Export of Service Rules, 2005, applicability of 695
9. Import of Services 695
10. For Telegraph Services, the following exemption Notifications/Cir-culars/Trade Notices, etc., are relevant 695
11. Telegraph Services—Discussion of case laws 695
12. Electromagnetic waves, what they are 696
CHAPTER 106
TELEPHONE SERVICES (TAXABLE W.E.F. 1-7-1994)
1. Introduction 697
2. Legislative amendments 697
3. Definitions applicable to Telephone Services 697
4. Scope of Taxable Service 697
5. Value of Taxable Service 698
6. Rate of Service Tax 698
7. Exemption notification(s) u/s. 93 of Act 32 of 1994 698
8. Export of Service Rules, 2005, applicability of 698
9. Import of Services 698
10. For Telephone Services, the following exemption Notifications/Cir-culars/Trade Notices, etc., are relevant 698
11. Circular, etc., in relation to Telephone Services 699
12. Telephone Services—Discussion of case laws 700
13. Telephone service, what it connotes 701
14. SIM cards, connotation of 702
15. Transaction is a transaction of rendition of service 702
16. Sale of SIM Cards to subscribers whether taxable service 702
17. Distinction between ‘telephone connection/line” and ‘leased circuit’ 702
CHAPTER 107
TELEVISION (TV) OR RADIO PROGRAMME SERVICES 703
CHAPTER 108
TELEX SERVICES (TAXABLE W.E.F. 16-7-2001)
1. Introduction 704
2. Legislative amendments 704
3. Definitions applicable to Telex Services 704
4. Scope of Taxable Service 704
5. Value of Taxable Service 704
6. Rate of Service Tax 705
7. Exemption notification(s) u/s. 93 of Act 32 of 1994 705
8. Export of Service Rules, 2005, applicability of 705
9. Import of Services 705
10. For Telex Services, the following exemption Notifications/Circu-lars/Trade Notices, etc., are relevant 705
CHAPTER 109
TOUR OPERATOR’S SERVICES (TAXABLE W.E.F. 1-9-1997)
1. Introduction 706
2. Legislative amendments 706
3. Definitions applicable to Tour Operator’s Services 706
4. Scope of Taxable Service 706
5. Value of Taxable Service 707
6. Rate of Service Tax 707
7. Exemption notification(s) u/s. 93 of Act 32 of 1994 707
8. Export of Service Rules, 2005, applicability of 707
9. Import of Services 707
10. For Tour Operator’s Services, the following exemption Notifications/ Circulars/Trade Notices, etc., are relevant 707
11. Tour Operator’s Services—Discussion of case laws 708
12. ‘Stage Operators’ not to come under the purview of service tax 709
CHAPTER 110
TRANSPORT OF GOODS BY AIR SERVICES 710
CHAPTER 111
TRANSPORT OF GOODS BY ROAD SERVICES 711
CHAPTER 112
TRANSPORT OF GOODS IN CONTAINERS BY RAIL SERVICES (TAXABLE W.E.F. 1-5-2006)
1. Introduction 712
2. Definition applicable to Transport of Goods in Containers by Rail Ser-vices 712
3. Scope of Taxable Service 712
4. Definition of the expression ‘Government railway’ as per section 2(20) of the Railways Act, 1989 (24 of 1989) 712
5. Value of Taxable Service 712
6. Rate of Service Tax 712
7. Exemption notification(s) u/s. 93 of Act 32 of 1994 713
8. Export of Service Rules, 2005, applicability of 713
9. Import of Services 713
10. For Transport of Goods in Containers by Rail Services, the following exemption Notifications/Circulars/Trade Notices, etc., are relevant 713
CHAPTER 113
TRANSPORT OF GOODS THROUGH PIPELINE OR CONDUIT SERVICES 714 Chapter 114
TRANSPORT OF INTERNATIONAL PASSENGERS BY AIR SERVICES (TAXA-BLE W.E.F. 1-5-2006)
1. Introduction 715
2. Definitions applicable to Transport of International Passengers by Air Services 715
3. Scope of Taxable Service 715
4. Value of Taxable Service 715
5. Rate of Service Tax 716
6. Exemption notification(s) u/s. 93 of Act 32 of 1994 716
7. Export of Service Rules, 2005, applicability of 716
8. Import of Services 716
9. For Transport of International Passengers by Air Services, the following exemption Notifications/Circulars/Trade Notices, etc., are relevant 716
CHAPTER 115
TRANSPORT OF PERSONS BY CRUISE SHIP SERVICES (TAXABLE W.E.F. 1-5-2006)
1. Introduction 717
2. Definition applicable to Transport of Persons by Cruise Ship Services 717
3. Scope of Taxable Service 717
4. Value of Taxable Service 717
5. Rate of Service Tax 717
6. Exemption notification(s) u/s. 93 of Act 32 of 1994 718
7. Export of Service Rules, 2005, applicability of 718
8. Import of Services 718
9. For Transport of Persons by Cruise Ship Services, the following exemp-tion Notifications/Circulars/Trade Notices, etc., are relevant 718
CHAPTER 116
TRAVEL AGENT’S SERVICES (TAXABLE W.E.F. 10-9-2004)
1. Introduction 719
2. Definition applicable to Travel Agent’s Services 719
3. Scope of Taxable Service 719
4. Value of Taxable Service 719
5. Rate of Service Tax 719
6. Exemption notification(s) u/s. 93 of Act 32 of 1994 719
7. Export of Service Rules, 2005, applicability of 720
8. Import of Services 720
9. For Travel Agent’s Services, the following exemption Notifications/ Circulars/Trade Notices, etc., are relevant 720
CHAPTER 117
UNDERWRITER’S SERVICES (TAXABLE W.E.F. 16-10-1998)
1. Introduction 721
2. Legislative amendments 721
3. Definitions applicable to Underwriter’s Services 721
4. Scope of Taxable Service 721
5. Value of Taxable Service 722
6. Rate of Service Tax 722
7. Exemption notification(s) u/s. 93 of Act 32 of 1994 722
8. Export of Service Rules, 2005, applicability of 722
9. Import of Services 722
10. For Underwriter’s Services, the following exemption Notifications/ Cir-culars/Trade Notices, etc., are relevant 722
CHAPTER 118
VIDEO-TAPE PRODUCTION SERVICES (TAXABLE W.E.F. 16-7-2001)
1. Introduction 723
2. Legislative amendments 723
3. Definitions applicable to Video-tape Production Services 723
4. Scope of Taxable Service 723
5. Value of Taxable Service 724
6. Rate of Service Tax 724
7. Exemption notification(s) u/s. 93 of Act 32 of 1994 724
8. Export of Service Rules, 2005, applicability of 724
9. Import of Services 724
10. For Video-Tape Production Services, the following exemption Notifica-tions/ Circulars/Trade Notices, etc., are relevant 724
11. Video-tape Production Services—Discussion of case laws 725
12. Service provided by an individual professional videographer is exempted 725
PART VI
SERVICE TAX LAW
SECTIONWISE COMMENTARY ON SECTIONS 65A TO 96 OF THE FINANCE ACT, 1994, CONCERNING LEVY OF ‘SERVICE TAX’ (W.E.F. 1-7-1994) AND
CHAPTER VA SECTIONS 96A TO 96-I CONCERNING ‘ADVANCE TAX RULINGS’
CHAPTER 1 CLASSIFICATION OF TAXABLE SERVICES [SEC. 65A]
1. Introduction 727
2. What should be the procedure when a taxable service is, prima facie, classifiable under two or more sub-clauses of section 65(105) 728
3. Discussion of case laws under section 65A 728
4. Particular service can be taxed only under one head of service irrespec-tive of their overlapping 728
5. Classification between the services provided by a qualified professional and by a non-qualified person in a similar/same field not hit by article 14 of the Constitution of India 728
CHAPTER 2
CHARGE OF SERVICE TAX [SEC. 66]
1. Introduction 731
2. Legislative amendments 731
3. Section 66, as it stood between 1-7-1994 and 31-10-1996, i.e., as originally enacted by the Finance Act, 1994 (32 of 1994) 732
4. Section 66, as it stood between 1-11-1996 and 14-6-1997, i.e., as substituted by the Finance (No. 2) Act, 1996 (33 of 1996) 732
5. Section 66, as it stood between 15-6-1997 and 15-10-1998, i.e., as substituted by the Finance Act, 1997 (26 of 1997) 733
6. Section 66, as it stood between 16-10-1998 and 15-7-2001, i.e., as substituted by the Finance (No. 2) Act, 1998 (21 of 1998) 734
7. Section 66, as it stood between 16-7-2001 and 15-8-2002, i.e., as substi-tuted by the Finance Act, 2001 (14 of 2001) 735
8. Section 66, as it stood between 16-8-2002 and 13-5-2003, i.e., as substi-tuted by the Finance Act, 2002 (20 of 2002) 737
9. Section 66, as it stood between 14-5-2003 and 9-9-2004, i.e., as substi-tuted by the Finance Act, 2003 (32 of 2003) 740
10. Section 66, as it stands for and from 10-9-2004, i.e., as substituted by the Finance (No. 2) Act, 2004 (23 of 2004), and subsequently amended by the Finance Act, 2005 (18 of 2005) (w.e.f. 16-6-2005) and by the Finance Act, 2006 (21 of 2006) 742
11. Validation provisions 745
12. Charge of service tax 745
13. Education cess 745
14. Relevant rule and form 745
15. Special provision for air travel agents with regard to rate of service tax other than that prescribed under section 66 745
16. Basic fare, defined 745
17. Special provision also for an insurer carrying on life insurance business with regard to rate of service tax other than that prescribed under section 66 745 GENERAL PROVISIONS
18. Fiscal enactments not to be invalidated light-heartedly 746
19. Declaration of a statutory provision as ultra vires—effect of 746
20. Evil consequences of tax avoidance 746
21. Raman’s case [67 ITR 11 (SC)] is still very much relevant 751
22. Hiccups of McDowell’s case [154 ITR 148 (SC)] not now of much signi-ficance 751
23. Principles relating to tax avoidance and tax evasion summarised 751
24. Tax levy not possible without sanction of law 752
25. Taxation policy—within the power of the Government 752
26. Three stages in imposition of a tax 752
27. Imposition of tax, when rendered unconstitutional 753
28. Subject of the levy not to be confused with the quantum of the tax 753
29. Essential components entering into the concept of a tax 753
30. Distinction between ‘taxable event’ and ‘measure of tax’ 753
31. Difference between nature of tax and measure of tax 754
32. Measure of taxation not to affect nature of taxation 754
33. Taxable event vis-a-vis levy and collection of tax or duty 754
34. Subject, when can be taxed? 755
35. How a levy can be lifted, suspended or withdrawn 759
36. Interpretation, what it postulates? 760
37. Interpretation differs from construction 760
38. Need of interpretation, when arises 760
39. Interpretation should not help dishonest evader 761
40. Rules of interpretation—what they are? 762
41. Construction of documents 762
42. Interpretation when to be avoided 762
43. Ascertainment of intention of the law-makers 762
44. Legislative intent to be gathered, ordinarily, from the statute itself 763
45. Imputation of other intention not permissible if the words are clear 766
46. No interpretation contrary to the intention of the Legislature 766
47. No interpretation on the basis of assumed or implied intention of the Legislature 766
48. ‘Case of action’, implication of 767
49. By process of interpretation nothing to be added or subtracted 767
50. Court to interpret and not to legislate 768
51. Mechanical interpretation to render legislative intent inane 768
52. Court not to substitute its own impression and ideas 768
53. Court to interpret and not to mend or make up deficiencies in the statute 769
54. When departure from plain words is permissible 769
55. No construction to reduce the statute to futility 769
56. Statute is an edict of the Legislature 770
57. All parts of a statute to be construed together 770
58. Every part of the statute to be given effect to 771
59. No part and no word of a statute can be construed in isolation 771
60. Statutes should be construed not as theorems of Euclid 771
61. Statute(s) when must have retrospective operation 771
62. No redundancy or surplusage to be attributed to the Legislature 772
63. Casus omissus not to be supplied by the Court 772
64. Recommendations of the Law Commission, how far helpful in interpre-tation 773
65. Special law vis-a-vis general law 773
66. When words may be supplied through process of interpretation 775
67. Construction not to defeat legislative intent 776
68. True function of a proviso 776
69. When a proviso can have retrospective effect 779
70. Function of an Explanation 779
71. Constitutional provisions, how to be interpreted 779
72. An updating construction of an ongoing Act 780
73. Contemporanea expositio, connotation of 781
74. Purposive construction 782
75. Interpretation not to upset or impair the purpose of the enactment of the provision 784
76. Rule of reasonable interpretation 785
77. Construction making a word superfluous or surplusage not to be adopted 785
78. Two interpretations possible—which one is to be preferred 786
79. Two methods of statutory interpretation, literalist and purposive, both have their part to play even in the interpretation of a taxing statute 786
80. Rule of last antecedent 786
81. Harmonious construction 787
82. Hardship not to affect the proper interpretation of a particular provision 790
83. Use of word ‘the’, what it denotes 791
84. Heydon’s mischief rule 791
85. Non obstante clause, connotation of 793
86. Liberal interpretation 796
87. Exemption to be liberally construed 797
88. Principle of strict interpretation 798
89. Exemption provision—rule of strict as well as liberal construction 802
90. Literal interpretation 804
91. Hypothetical construction 806
92. Narrow and pedantic construction 806
91. Hypothetical construction 806
93. Equitable construction 806
94. Reference to subsequent legislation 807
95. When statutory language may be modified 807
96. Statutes in pari materia—construction of 807
97. Two Acts, if complimentary to each other, to be read together 809
98. Distinction to be made while interpreting charging provisions and ma-chinery provisions 809
99. Absurdity to be avoided 811
100. ‘Ambiguous’, meaning of 812
101. Ambiguity to be resolved in favour of the assessee 812
102. Ambiguity not to be created 815
103. Meaningful interpretation of an ambiguous provision 815
104. No new obligation to be extracted out of an ambiguity 815
105. Benefit of doubt to assessee, where not available 816
106. Benevolent construction, when to be applied and when not 818
107. Taxing statutes—certain other propositions about interpretation 819
108. Assessee can claim to be taxed under a provision with lighter burden 826
109. Charging provisions and machinery provisions—inter-relation 826
110. Charging provision and computation provision—inter-relation 826
111. Exigibility to tax is distinct from liability to tax 827
112. Chargeability is independent of the passing of the Finance Act 827
113. Res judicata 827
114. Principles of res judicata may have application in case of writ decisions 834
115. Res judicata with reference to upholding of the validity of a statute 836
116. Civil court decisions—effect on income-tax proceedings 836
117. Binding nature of a court decision 836
118. Doctrine of approbate and reprobate, not applicable to tax proceedings 836
119. Substantive law and procedural law—what they are? 838
120. Procedural law is subservient to substantive law 839
121. Provision relating to procedure 839
122. Chargeability is independent of the passing of the Finance Act 840
123. Temporary statute—what it is? 840
124. Provisions in Customs Tariff Act and Central Excise Tariff Act not proper aid to construe Income-tax Act 840
125. Discussion of case laws under section 66 840
126. Doctrine of Loquitur ut vulgus 841
127. Charge of tax, s. 66 scope of 841
CHAPTER 3
CHARGE OF SERVICE TAX ON SERVICES RECEIVED
FROM OUTSIDE INDIA
[SEC. 66A]
1. Introduction 843
2. Relevant rule 843
CHAPTER 4
VALUATION OF TAXABLE SERVICES FOR CHARGING SERVICE TAX
[SEC. 67]
1. Introduction 848
2. Legislative amendments 848
3. Section 67, as substituted by the Finance Act, 2006 (21 of 2006) 849
4. ‘Consideration’, defined 850
5. ‘Money’, defined 850
6. ‘Gross amount charged’, defined 850
7. Validation provisions 850
8. Relevant rules 850
9. Discussion of case laws under section 67 850
10. Where value is zero, tax will also be zero 852
11. Measure of taxation cannot affect the nature of taxation 852
12. Reconnection charges collected for reconnection of pager falls within the value of taxable service 852
13. Adjustment of short payment against excess payment 852
14. Liability of service tax in respect of PCO 852
15. ‘Service charge’ would be a part of value of taxable service 852
16. Rule 6(8) found to be ambiguous 853
CHAPTER 5
PAYMENT OF SERVICE TAX
[SEC. 68]
1. Introduction 855
2. Legislative amendments 855 I. The Finance (No. 2) Act, 1996 (33 of 1996) 855 II. The Finance Act, 1997 (26 of 1997) 855 III. The Finance (No. 2) Act, 1998 (21 of 1998) 855
3. Section 68 as it stands for and from 16-10-1998 855
4. Validation provisions 856
5. Relevant rule and forms 856
6. Period of limitation 856
7. CBEC empowered to designate banks and/or prescribe Form or challan for the payment of service tax 856
8. Date of presentation of cheque to be deemed to be date on which service tax paid subject to realisation 857
9. Adjustment of excess service tax paid in respect of taxable service which could not be so provided either wholly or partially 857
10. Payment of service tax on provisional basis 857
11. Overriding provisions 857
12. Procedure for making request for a provisional assessment 858
13. Assessment, how to be completed 858
14. The expression ‘Form TR-6’, defined 858
15. Rules 6(7) and 6(7A) discussed under section 66 858
16. Determination of the value of taxable service in relation to services ren-dered by a clearing and forwarding agent 858
17. Value of taxable service in relation to insurance auxiliary services, how to be determined 858
18. Circulars, notifications and/or trade notices, etc., under section 68 859
I. Payment of service tax in case of advance payment of value of services 859
II. Notification under section 68(2) of the Finance Act, 1994 859
III. “e” payment of Central Excise & Service Tax 860
IV. Clarification regarding Electronic payment of Central Excise and Service Tax 861
V. Authorised Branches for collection of Central Excise Duties and Service Tax 863
VI. Payment of Central Excise/Service Tax, through pre-printed GAR-7 challan forms 864
VII. Electronic Accounting System in Central Excise & Service Tax (EASIEST) 864
19. Discussion of case laws under section 68 866
20. Date of presentation of cheque is date of payment of service tax 867
21. Provisional assessment 868
22. Royalty payment in respect of use of trademark/trade name cannot be treated as value of 'service' 868
23. Filing an appeal against an order is not a ground for not following that order by the lower authority 868
24. Question of refund, of service tax paid under validated provisions, could not arise 868
25. Excess payment of service tax was to be adjusted while computing de-mand for short payment of service tax 868
26. Matter remanded 869
CHAPTER 6
REGISTRATION OF PERSONS LIABLE TO PAY SERVICE TAX
[SEC. 69]
1. Introduction 871
2. Legislative amendments 871
I. The Finance (No. 2) Act, 1998 (21 of 1998) 871
II. The Finance Act, 2001 (14 of 2001) 871
III. The Finance Act, 2005 (18 of 2005) 871
3. Section 69 as it stands for and from 16-10-1998 871
4. Relevant rule and forms 871
5. Period of limitation for applying for registration 871
6. Assessee given option to select the premise or office for registration where more than one premises or offices 872
7. Who shall grant registration under rule 4(2) 872
8. Procedure for registration in case assessee having more than one premis-es or offices and not having any centralized billing systems or ac-counting systems 872
9. Single registration application to be made in case an assessee provides more than one taxable service 873
10. Certificate of registration shall be granted within 7 days from the date of receipt of the application 873
11. Change in any information or details furnished by an assessee in Form ST-1 at the time of obtaining registration can be intimated within a pe-riod of 30 days of such change. 873
12. Fresh certificate of registration must be obtained in case of transfer of business 873
13. Registration certificate when must be surrendered 873
14. Cancellation of registration certificate on receipt of certificate under rule 4(7) 873
15. Service Tax (Registration of Special Category of Persons) Rules, 2005 874
16. Circulars, notifications and/or trade notices, etc., under section 69 874
17. Discussion of case laws under section 69 879
18. Jurisdictional Commissionerate in case of centralized registration 879
CHAPTER 7
‘SERVICE TAX LAW’
FURNISHING OF RETURNS OF SERVICE TAX
[SEC. 70]
1. Introduction 881
2. Legislative amendments 881
I. The Finance (No. 2) Act, 1998 (21 of 1998) 881
II. The Finance Act, 2001 (14 of 2001) 881
III. The Finance Act, 2005 (18 of 2005) 881
3. Relevant rules and forms 881
4. Half-yearly return to be submitted along with challan TR-6 in triplicate 881
5. Period of limitation 881
6. Special provisions for returns in case of taxable service provided by goods transport operators and clearing and forwarding agents 881
7. Circulars, etc., under section 70 881
8. Discussion of case laws under section 70 886
CHAPTER 8
‘SERVICE TAX LAW’
VERIFICATION OF TAX ASSESSED BY THE ASSESSEE, ETC.
[OPERATIVE UPTO 9-9-2004]
[SEC. 71]
1. Introduction 887
2. Legislative amendments 888 I. The Finance (No. 2) Act, 1998 (21 of 1998) 888 II. The Finance Act, 1999 (27 of 1999) 888 III. The Finance Act, 2001 (14 of 2001) 888 IV. The Finance (No. 2) Act, 2004 (23 of 2004) 888
3. Section 71 as it stood between 16-7-2001 and 9-9-2004, i.e., prior to its omission by the Finance (No. 2) Act, 2004.—Who shall verify 888
4. Requirements with regard to verification 888
5. What happens in case of escaped assessment or under assessment 888 Discussion of case laws under section 71
6. Violation of the principles of natural justice 889
CHAPTER 9
‘SERVICE TAX LAW’
FILING OF RETURN BY CERTAIN CUSTOMERS
[(OPERATIVE BETWEEN 16-7-1997 AND 16-10-1998)
(BOTH DAYS INCLUSIVE)]
[SEC. 71A]
1. Validation provisions 890 Discussion of case laws under section 71A
2. Assessees filing return under section 71A not liable to pay tax under sec-tion 73 890
CHAPTER 10
‘SERVICE TAX LAW’
BEST JUDGMENT ASSESSMENT [OPERATIVE UPTO 9-9-2004] [SEC. 72]
1. Introduction 891
2. Legislative amendments 891
I. The Finance (No. 2) Act, 1998 (21 of 1998) 891
II. The Finance Act, 2001 (14 of 2001) 891
III. The Finance (No. 2) Act, 2004 (23 of 2004) 892

3. Section 72 as it stood between 1-7-1994 and 9-9-2004 892