Service Tax Act - Section 65
Definition of words / terms starting with C and D

As on 24.10.2013

Section 265. [Definitions] 6

2 Section 65 & 65 A substituted for section 65 ((w.e.f. 14.05.2003) by s. 159 of the Finance Act, 2003 (32 of 2003)
6 section 65 not applicable w.e.f.1-7-2012 vide Notification No.20/2012-ST, dated 5-6-2012 .

2[(20) "cab" means

2 Substituted (w.e.f. 01.06.2007) by s. 135 of the Finance Act, 2007 (22 of 2007).

(i) a motorcab, or
(ii) a maxicab, or
(iii) any motor vehicle constructed or adapted to carry more than twelve passengers, excluding the driver, for hire or reward:Provided that the maxicab referred to in sub-clause (ii) or motor vehicle referred to in subclause (iii) which is rented for use by aneducational body imparting skill or knowledge or lessons on any subject or field, other than a commercial training or coaching centre,shall not be included within the meaning of cab;]

(21) "cable operator" shall have the meaning assigned to it in clause (aa) of section 2 of the Cable Television Networks (Regulation) Act, 1995 (7 of1995);

(22) "cable service" shall have the meaning assigned to it in clause (b) of section 2 of the Cable Television Networks (Regulation) Act, 1995 (7 of1995);

3[(23) "cargo handling service" means loading, unloading, packing or unpacking of cargo and includes,-

3 Substituted (w.e.f. 16.05.2008) by s. 90 of the Finance Act, 2008 (18 of 2008).


(a) cargo handling services provided for freight in special containers or for non containerised freight, services provided by a container freight terminal or any other freight terminal, for all modes of transport, and cargo handling service incidental to freight; and
(b) service of packing together with transportation of cargo or goods, with or without one or more of other services like loading, unloading, unpacking, but does not include, handling of export cargo or passenger baggage or mere transportation of goods;]

(24) "caterer" means any person who supplies, either directly or indirectly, any food, edible preparations, alcoholic or non-alcoholic beverages orcrockery and similar articles or accoutrements for any purpose of occasion;

1 [(24a) "civil enclave" has the meaning assigned to it in clause (i) of section 2 of the Airports Authority of India Act, 1994 (55 of 1994);

1 Inserted (w.e.f. 10.09.2004) by s. 90 of the Finance (No 2) Act, 2004 (23 of 2004).

2 [(24b) "cleaning activity" means cleaning, including specialised cleaning services such as disinfecting, exterminating or sterilising of objects orpremises, of -

2 Inserted (w.e.f. 16.06.2005) by s. 88 of the Finance Act, 2005 (18 of 2005).

(i) commercial or industrial buildings and premises thereof; or
(ii) factory, plant or machinery, tank or reservoir of such commercial or industrial buildings and premises thereof, but does not include suchservices in relation to agriculture, horticulture, animal husbandry or dairying;]

(25) "clearing and forwarding agent" means any person who is engaged in providing any service, either directly or indirectly, connected with theclearing and forwarding operations in any manner to any other person and includes a consignment agent;

3 [(25a) "clinical establishment" means -

3 Substituted (w.e.f. 01.05.2011) by s. 74 of the Finance Act, 2005 (8 of 2011).

(i) a hospital, maternity home, nursing home, dispensary, clinic, sanatorium or an institution, by whatever name called, owned, established,administered or managed by any person or body of persons, whether incorporated or not, having in its establishment the facility of central airconditioningeither in whole or in part of its premises and having more than twenty-five beds for in-patient treatment at any time during thefinancial year, offering services for diagnosis, treatment or care for illness, disease, injury, deformity, abnormality or pregnancy in any system ofmedicine; or
(ii) an entity owned, established, administered or managed by any person or body of persons, whether incorporated or not, either as anindependent entity or as a part of any clinical establishment referred to in sub-clause (i), which carries out diagnosis of diseases throughpathological, bacteriological, genetic, radiological, chemical, biological investigations or other diagnostic or investigative services with the aid oflaboratory or other medical equipment, or but does not include an establishment, owned or controlled by-
(a) the Government;
(b) a local authority;

(25aa) "club or association" means any person or body of persons providing services, facilities or advantages, primarily to its members, for asubscription or any other amount, but does not include-

(i) any body established or constituted by or under any law for the time being in force; or
(ii) any person or body of persons engaged in the activities of trade unions, promotion of agriculture, horticulture or animal husbandry; or
(iii) any person or body of persons engaged in any activity having objectives which are in the nature of public service and are of a charitable,
religious or political nature; or
(iv) any person or body of persons associated with press or media;]

(25b) 1["Commercial or industrial construction"] means -

1 Substituted (w.e.f. 01.07.2010) by s. 76 of the Finance Act, 2010 (14 of 2010).

(a) construction of a new building or a civil structure or a part thereof; or
(b) construction of pipeline or conduit; or
(c) completion and finishing services such as glazing, plastering, painting, floor and wall tiling, wall covering and wall papering, wood andmetal joinery and carpentry, fencing and railing, construction of swimming pools, acoustic applications or fittings and other similar services,in relation to building or civil structure; or
(d)repair, alteration, renovation or restoration of, or similar services in relation to, building or civil structure, pipeline or conduit, which is -
(i) used, or to be used, primarily for; or
(ii) occupied, or to be occupied, primarily with; or
(iii) engaged, or to be engaged, primarily in, commerce or industry, or work intended for commerce or industry, but does not include such services provided in respect of roads, airports, railways, transport terminals, bridges, tunnels and dams;]

(26) "commercial training or coaching" means any training or coaching provided by a commercial training or coaching centre;

(27) "commercial training or coaching centre" means any institute or establishment providing commercial training or coaching for imparting skill or knowledge or lessons on any subject or field other than the sports, with or without issuance of a certificate and includes coaching or tutorial classes

2[Omitted];

2 Omitted (w.e.f. 1-5-2011) by s.74 of the Finance Act, 2011(8 of 2011)

(28) 3 [Omitted ]

3 Omitted (w.e.f. 10.09.2004) by s. 90 of the Finance (No. 2) Act, 2004 (23 of 2004)

(29) "commissioning and installation agency" means any agency providing service 4[in relation to erection, commissioning or installation;]

4 Substituted (w.e.f. 10.09.2004) by s. 90 of the Finance (No. 2) Act, 2004 (23 of 2004).

(30) "computer network" has the meaning assigned to it in clause (j) of sub-section (1) of section 2 of the Information Technology Act,2000 (21 of 2000); (21 of 2000);

1[(30a) "construction of complex" means -

1 Substituted (w.e.f. 16.06.2005) by s. 88 of the Finance Act, 2005 (18 of 2005).

(a) construction of a new residential complex or a part thereof; or
(b) completion and finishing services in relation to residential complex such as glazing, plastering, painting, floor and wall tiling, wall covering and wall papering, wood and metal joinery and carpentry, fencing and railing, construction of swimming pools, acoustic applications or fittings and other similar services; or
(c) repair, alteration, renovation or restoration of, or similar services in relation to, residential complex;]

(31) "consulting engineer" means any professionally qualified engineer or 2[any body corporate or any other firm] who, either directly or indirectly, renders any advice, consultancy or technical assistance in any manner 3 to any person] in one or more disciplines of engineering;

2 Substituted (w.e.f. 01.05.2006) by s. 68 of the Finance Act, 2006 (21 of 2006).
3 Substituted (w.e.f. 16.05.2008) by s. 90 of the Finance Act, 2008 (18 of 2008).

(32) "convention" means a formal meeting or assembly which is not open to the general public, and dose not include a meeting or assembly the principal purpose of which is to provide any type of amusement, entertainment or recreation;

(33)5 [(33a) "courier agency" means 4 [any person] engaged in the door-to-door transportation of time - sensitive documents, goods or articles utilising the services of a person, either directly or indirectly, to carry or accompany such documents, goods or articles; "credit card, debit card, charge card or other payment card service" includes any service provided, -

4 Substituted (w.e.f. 01.05.2006) by s. 68 of the Finance Act, 2006 (21 of 2006).
5 Inserted (w.e.f. 01.05.2006) by s. 68 of the Finance Act, 2006 (21 of 2006).

(i) by a banking company, financial institution including non-banking financial company or any other person (hereinafter referred to as the issuing bank), issuing such card to a card holder;
(ii) by any person to an issuing bank in relation to such card business, including receipt and processing of application, transfer of embossing data to issuing bank's personalisation agency, automated teller machine personal identification number generation, renewal or replacement of card, change of address, enhancement of credit limit, payment updation and statement generation;
(iii) by any person, including an issuing bank and an acquiring bank, to any other person in relation to settlement of any amount transacted through such card.

Explanation. - For the purposes of this sub-clause, "acquiring bank" means any banking company, financial institution including nonbanking financial company or any other person, who makes the payment to any person who accepts such card;
(iv) in relation to joint promotional cards or affinity cards or co-branded cards;
(v) in relation to promotion and marketing of goods and services through such card;
(vi) by a person, to an issuing bank or the holder of such card, for making use of automated teller machines of such person; and
(vii) by the owner of trade marks or brand name to the issuing bank under an agreement, for use of the trade mark or brand name and other services in relation to such card, whether or not such owner is a club or association and the issuing bank is a member of such club or association.

Explanation. - For the purposes of this sub-clause, an issuing bank and the owner of trade marks or brand name shall be treated as separate persons;]

(34) "credit rating agency" means any 1[person] engaged in the business of credit rating of any debt obligation or of any project or programme requiring finance, whether in the form of debt or otherwise, and includes credit rating of any financial obligation, instrument or security, which has the purpose of providing a potential investor or any other person any information pertaining to the relative safety of timely payment of interest or principal;

1 Substituted (w.e.f. 01.05.2006) by s. 68 of the Finance Act, 2006 (21 of 2006).

(35) "customs house agent" means a person licensed, temporarily or otherwise, under the regulations made under sub-section (2) of section 146 of the Customs Act,1962 (52 of 1962);]

2[(35a) "customs airport" means an airport appointed as such under clause (a) of subsection (1) of section 7 of the Customs Act, 1962;]'

2 Inserted (w.e.f. 01.05.2006) by s. 68 of the Finance Act, 2006 (21 of 2006).

(36) "data" has the meaning assigned to it in clause (o) of sub-section (1) of section 2 of the Information Technology Act, 2000 (21 of 2000);

3[(36a) "dredging" includes removal of material including, silt, sediments, rocks, sand, refuse, debris, plant or animal matter in any excavating, cleaning, deepening, widening or lengthening, either permanently or temporarily, of any river, port, harbour, backwater or estuary;

3 Inserted (w.e.f. 16.06.2005) by s. 88 of the Finance Act, 2005 (18 of 2005).

4[(36b) "design services" includes services provided in relation to designing of furniture, consumer products, industrial products, packages, logos, graphics, websites and corporate identity designing and production of three dimensional models;

4 Inserted (w.e.f. 01.06.2007) by s. 135 of the Finance Act, 2007 (22 of 2007).

(36c) "development and supply of content" includes development and supply of mobile value added services, music, movie clips, ring tones, wall paper, mobile games, data, whether or not aggregated, information, news and animation films;]

(37) "dry cleaning" includes dry cleaning of apparels, garments or other textile, fur or leather articles;

(38) "dry cleaner" means any 5[person] providing service in relation to dry cleaning;

5 Substituted (w.e.f. 01.05.2006) by s. 68 of the Finance Act, 2006 (21 of 2006).

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