Section 65 of Service Tax Act, 1994

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Section 65 of Service Tax Act, 1994 deals with 'Definitions'.

From the Act

... (105) "taxable service" means any 1[service provided or to be provided ],- (a) 2[to any person], by a stock-broker in connection with the sale or purchase of securities listed on a recognized stock exchange;

3[(b) (Omitted)

(c) (Omitted)]

(d) to a 4[policy holder or any person], by an 5[insurer, including re-insurer] carrying on general insurance business in relation to general insurance businesses;

(e) 6[to any person], by an advertising agency in relation to advertisement, in any manner;

(f) 7[to any person], by courier agency in relation to door-to-door transportation of time-sensitive documents, goods or articles;

8[(g) to any person, by a consulting engineer in relation to advice, consultancy or technical assistance in any manner in one or more disciplines of engineering including the discipline of computer hardware engineering.

Explanation.— For the purposes of this sub-clause, it is hereby declared that services provided by a consulting engineer in relation to advice, consultancy or technical assistance in the disciplines of both computer hardware engineering and computer software engineering shall also be classifiable under this sub-clause;]

(h) 9[to any person], by a custom house agent in relation to the entry or departure of conveyances or the import or export of goods;

(i) to a shipping line, by a steamer agent in relation to a ship’s husbandry or dispatch or any administrative work related thereto as well as the booking, advertising or canvassing of cargo, including container feeder services;

(j) 10[to any person], by a clearing and forwarding agent in relation to clearing and forwarding operations, in any manner;

11[(k) 12 [to any person], by a manpower recruitment or supply agency in relation to the recruitment or supply of manpower, temporarily or otherwise, in any manner;

1[‘Explanation.—For the removal of doubts, it is hereby declared that for the purposes of this sub-clause, recruitment or supply of manpower includes services in relation to pre-recruitment screening, verification of the credentials and antecedents of the candidate and authenticity of documents submitted by the candidate;]

(l) 2[to any person], by an air travel agent in relation to the booking of passage for travel by air;

(m) to 3[any person], by a Mandap keeper in relation to the use of Mandap in any manner including the facilities 4[provided or to be provided to 5[such person] in relation to such use and also the services, if any, provided or to be provided as a caterer;]

(n) to any person, by a tour operator in relation to a tour;

(o) to any person, by a rent-a-cab scheme operator in relation to the renting of a cab;

(p) 6[to any person], by an architect in his professional capacity, in any manner;

(q) 7[to any person], by an interior decorator in relation to planning, design or beautification of spaces, whether manmade or otherwise, in any manner;

(r) 8[9[to any person] by a management or business consultant in connection with the management of any organization or [business,]* in any manner;]

(s) 10[to any person], by a practising chartered accountant in his professional capacity, in any manner;

(t) 11[to any person], by a practising cost accountant in his professional capacity, in any manner;

(u) [to any person], by a practising company secretary in his professional capacity, in any manner;

(v) [to any person], by a real estate agent in relation to real estate; ....

Related Cases / Recent Cases / Case Laws

  • December 2011: [2011] 16 LNIN 341 (Madras): Applicability of section 65(105)(zzzza) for period prior to 1-6-2007 - Relief sought in writ petition at interim stage of order of Tribunal could not be granted

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