Service Tax Act - Section 65
Definitions of words / terms starting with S

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.

(92) "scientific or technical consultancy" means any advice, consultancy or scientific or technical assistance rendered in any manner, either directly or indirectly, by a scientist or a technocrat or any science or technology institution or organization, 1[to any person], in one or more disciplines of science or technology;

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

(93) "securities" has the meaning assigned to it in clause (h) of section 2 of the Securities Contracts (Regulation) Act, 1956 (42 of 1956);

(94) "security agency" means any 2[person] engaged in the business of rendering services relating to the security of any property, whether movable or immovable or of any person, in any manner and includes the services of investigation, detection or verification, of any fact or activity, whether of a personal nature or otherwise, including the services of providing security personnel;

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

(95) "service tax" means tax leviable under the provisions of this Chapter; 3 [(95a) "share transfer agent" means any person who maintains the record of holders of securities and deals with all matters connected with the transfer or redemption of securities or activities incidental thereto;]

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

(96) "ship" means a sea-going vessel and includes a sailing vessel;

4[(96a) "ship management service" includes,-

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

(i) the supervision of the maintenance, survey and repair of ship;
(ii) engagement or providing of crews;
(iii) receiving the hire or freight charges on behalf of the owner;
(iv) arrangements for loading and unloading;
(v) providing for victualling or storing of ship;
(vi) negotiating contracts for bunker fuel and lubricating oil;
(vii) payment, on behalf of the owner, of expenses incurred in providing services or in relation to the management of ship;
(viii) the entry of ship in a protection or indemnity association;
(ix) dealing with insurance, salvage and other claims; and
(x) arranging of insurance in relation to ship;]

(97) "shipping line" means any person who owns or charters a ship and includes an enterprise which operates or manages the business of shipping;

1[(97a) "site formation and clearance, excavation and earthmoving and demolition" includes, -

(i) drilling, boring and core extraction services for construction, geophysical, geological or similar purposes; or

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


(ii) soil stabilization; or
(iii) horizontal drilling for the passage of cables or drain pipes; or
(iv) land reclamation work; or
(v) contaminated top soil stripping work; or
(vi) demolition and wrecking of building, structure or road, but does not include such services provided in relation to agriculture, irrigation, watershed development and drilling, digging, repairing, renovating or restoring of water sources or water bodies;]

2[(98) "sound recording" means recording of sound on any media or device including magnetic storage device, and includes services relating to recording of sound in any manner such as sound cataloguing, storing of sound and sound mixing or re-mixing or any audio post-production activity;]

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

(99) "sound recording studio or agency" means any 3[person] engaged in the business of rendering any service relating to sound recording;

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

4[(99a) "sponsorship" includes naming an event after the sponsor, displaying the sponsor's company logo or trading name, giving the sponsor exclusive or priority booking rights, sponsoring prizes or trophies for competition; but does not include any financial or other support in the form of donations or gifts, given by the donors subject to the condition that the service provider is under no obligation to provide anything in return to such donors;]

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

(100) "steamer agent" means any person who undertakes, either directly or indirectly, --

(i) to perform any service in connection with the ship's husbandry or dispatch including the rendering of administrative work related thereto; or
(ii) to book, advertise or canvass for cargo for or on behalf of a shipping line; or
(iii) to provide container feeder services for or on behalf of a shipping line;

5[(101) "stock broker" means a person, who has either made an application for registration or is registered as a stock-broker 6[****]in accordance with the rules and regulations made under the Securities and Exchange Board of India Act, 1992 (15 of 1992);

5 Substituted (w.e.f. 10.09.2004) by s. 90 of the Finance (No. 2) Act, 2004 (23 of 2004).
6 Omitted (w.e.f. 01.09.2009) by s.113 of the Finance (No 2) Act, 2009 (33 of 2009).

(102) "storage and warehousing" includes storage and warehousing services for goods including liquids and gases but does not include any service provided for storage of agricultural produce or any service provided by a cold storage;

1[(103) [Omitted]

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

2[(104) [Omitted]

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

3[(104a) "survey and exploration of mineral" means geological, geophysical or other prospecting, surface or sub-surface surveying or map making service, in relation to location or exploration of deposits of mineral, oil or gas;]

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

4[(104b) "survey and map-making" means geological, geophysical or any other prospecting, surface, sub-surface or aerial surveying or map-making of any kind, but does not include survey and exploration of mineral;]

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

5[(104c) "support services of business or commerce" means services provided in relation to business or commerce and includes evaluation of prospective customers, telemarketing, processing of purchase orders and fulfilment services, information and tracking of delivery schedules, managing distribution and logistics, customer relationship management services, accounting and processing of transactions,

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

6[Operational or administrative assistance in any manner], formulation of customer service and pricing policies, infrastructural support services and other transaction processing.

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

Explanation.-For the purposes of this clause, the expression "infrastructural support services" includes providing office along with office utilities, lounge, reception with competent personnel to handle messages, secretarial services, internet and telecom facilities, pantry and security;]

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