Service Tax Act - Section 65
Definition of words / terms starting with I, L and M

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 .

(53) "information" has the meaning assigned to it in clause (v) of sub-section (1) of section 2 of the Information Technology Act, 2000 (21 of 2000)

1[(53a) "information technology software" means any representation of instructions, data, sound or image, including source code and object code, recorded in a machine readable form, and capable of being manipulated or providing interactivity to a user, by means of a computer or an automatic data processing machine or any other device or equipment;]

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

(54) "Insurance Agent" has the meaning assigned to it in clause (10) of section 2 of the Insurance Act, 1938 (4 of 1938)

(55) "insurance auxiliary service" means any service provided by an actuary, an intermediary or insurance intermediary or an insurance agent in relation to general insurance business and includes risk assessment, claim settlement, survey and loss assessment

2[(55a) "intellectual property right" means any right to intangible property, namely, trade marks, designs, patents or any other similar intangible property, under any law for the time being in force, but does not include copyright;

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

(55b) "intellectual property service" means, -
(a) transferring, 3[temporarily;] or

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


(b) permitting the use or enjoyment of any intellectual property right;]

(56) "intermediary or insurance intermediary" has the meaning assigned to it in clause (f) of subsection (1) of section 2 o the Insurance Regulatory and Development Authority Act, 1999 (41 of 1999)

4[(56a) "international journey", in relation to a passenger, means his journey from any customs airport on board any aircraft to a place outside India]

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

5[(56b) "internet" means a global information system which is logically linked together by a globally unique address, based on Internet Protocol or its subsequent enhancements or upgradations and is able to support communications using the Transmission Control Protocol or Internet Protocol suite or its subsequent enhancements or upgradations and all other Internet Protocol compatible protocols]

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

(57) "internet cafe" means a commercial establishment providing facility for assessing internet

6[(57a) "internet telecommunication service" includes,-

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


(i)internet backbone services, including carrier services of internet traffic by one Internet Service Provider to another Internet Service Provider,
(ii) internet access services, including provision of a direct connection to the internet and space for the customer's web page,
(iii) provision of telecommunication services, including fax, telephony, audio conferencing and video conferencing, over the internet;]

(58) "insurer," means nay person carrying on the general insurance business or life insurance business 7[and includes a re-insurer]

(59) "Interior decorator" means any person engaged, whether directly or indirectly, in the business of providing by way of advice, consulting, technical assistance or in any other manner, services related to planning, design or beautification of space, whether man-made or otherwise and includes a landscape designer

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

8[(59a) "issue" means an offer of sale or purchase of securities to, or from, the public or the holder of securities]

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

1[(60) [Omitted]]

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

(61) "life insurance business" has the meaning assigned to it in clause (11) of section 2 of the Insurance Act, 1938 (4 of 1938)

(62) "light motor vehicle" means any motor vehicle constructed or adapted to carry more than 6 passengers, but not more than 12 passengers, excluding the driver

(63) "magnetic storage device" include wax blanks, discs or blanks strips or films for the purpose of original sound recording;

2[(63a) "mailing list compilation and mailing" means any service in relation to -

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

(i) compiling and providing list of name, address and any other information from any source or
(ii) sending document, information, goods or any other material in a packet, by whatever name called, by addressing, stuffing, sealing, metering or mailing, for, or on behalf of, the client;]

3[(64) "management, maintenance or repair" means any service provided by-

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

(i) any person under a contract or an agreement; or
(ii) a manufacturer or any person authorised by him, in relation to,-
(a) management of properties, whether immovable or not;
(b) maintenance or repair of properties, whether immovable or not; or
(c) maintenance or repair including reconditioning or restoration, or servicing of any goods, excluding a motor vehicle;]

4['Explanation.- For the removal of doubts, it is hereby declared that for the purposes of this clause,-

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

(a) "goods" includes computer software; (b) "properties" includes information technology software;]

5[(65) "management or business consultant" means any person who is engaged in providing any service, either directly or indirectly, in connection with the management of any organisation or business in any manner and includes any person who renders any advice, consultancy or technical assistance, in relation to financial management, human resources management, marketing management, production management, logistics management, procurement and management of information technology resources or other similar areas of management;]

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

(66) "Mandap" means any immovable property as defined in section 3 of the Transfer of Property Act, 1882 (4 of 1882) and includes any furniture, fixtures, light fittings and floor coverings therein let out for consideration for organizing any official, social or business function; 1[Explanation. - For the purposes of this clause, social function includes marriage;]

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

(67) "Mandap keeper" means a person who allows temporary occupation of a Mandap for consideration for organizing any official, social or business function; 2[Explanation. - For the purposes of this clause, social function includes marriage;]

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

3[(68) "manpower recruitment or supply agency" means any 4[person] engaged in providing any service, directly or indirectly, in any manner for recruitment or supply of manpower, temporarily or otherwise, 5[to any other person;]

3 Substituted (w.e.f. 16.06.2005) by s. 88 of the Finance Act, 2005 (18 of 2005).
4 Substituted (w.e.f. 01.05.2006) by s. 68 of the Finance Act, 2006 (21 of 2006).
5 Substituted (w.e.f. 16.05.2008) by s. 90 of the Finance Act, 2008 (18 of 2008).

(69) "market research agency" means any 6[person] engaged in conducting market research in any manner, in relation to any product, service or utility, including all types of customized and syndicated research services;

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

(70) "maxi cab" has the meaning assigned to it in clause (22) of section 2 of the Motor Vehicles Act, 1988 (59 of 1988);

(71) "motor cab" has the meaning assigned to it in clause (25) of section 2 of the Motor Vehicles Act, 1988 (59 of 1988);

(72) "motor car" has the meaning assigned to it in clause (26) of section 2 of the Motor Vehicles Act, 1988 (59 of 1988);

(73) "motor vehicle" has the meaning assigned to it in clause (28) of section 2 of the Motor Vehicles Act, 1988 (59 of 1988);

Disclaimer

Due care has been in compiling this page. But, this site does not make any claim that the information available on its pages is correct and up-to-date. The contents of this site cannot be treated or interpreted as a statement of law. In case, any loss or damage is caused to any person due to his/her treating or interpreting the contents of this site or any part thereof as correct, complete and up-to-date statement of law out of ignorance or otherwise, this site will not be liable in any manner whatsoever for such loss or damage.

Popular Content