Service Tax Act -Section 65
Definition of Taxable Services

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.

(105) "taxable service" means any 7[service provided or to be provided ],-

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

(a) 8[to any person], by a stock-broker in connection with the sale or purchase of securities listed on a recognized stock exchange;

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

9[(b) (Omitted)

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

(c ) (Omitted)]

(d) to a 10 [policy holder or any person], by an 11 [insurer, including re-insurer] carrying on general insurance business in relation to general insurance businesses;

10 Omitted (w.e.f. 01.06.2007) by s. 135 of the Finance Act, 2007 (22 of 2007).
11 Substituted (w.e.f. 01.05.2006) by s. 68 of the Finance Act, 2006 (21 of 2006).

(e) 1[to any person], by an advertising agency in relation to advertisement, in any manner;

1 Substituted (w.e.f. 16.05.2008) for the words "to a client" by s. 90 of the Finance Act, 2008 (18 of 2008).

(f) 2[to any person], by courier agency in relation to door-to-door transportation of time-sensitive documents, goods or articles;

2 Substituted (w.e.f. 16.05.2008) for the words "to a customer" by s. 90 of the Finance Act, 2008 (18 of 2008).

3[(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.

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

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

4 Substituted (w.e.f. 16.05.2008) for the words "to a client" by s. 90 of the Finance Act, 2008 (18 of 2008).

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

5 Substituted (w.e.f. 16.05.2008) for the words "to a client" by s. 90 of the Finance Act, 2008 (18 of 2008).

6[(k) 7 [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;

6 Substituted (w.e.f. 16.06.2005) by s. 88 of the Finance Act, 2005 (18 of 2005).
7 Substituted (w.e.f. 16.05.2008) for the words "to a client" by s. 90 of the Finance Act, 2008 (18 of 2008).

8['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;]

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

(l) 9 [to any person], by an air travel agent in relation to the booking of passage for travel by air;

(m) to 10[any person], by a Mandap keeper in relation to the use of Mandap in any manner including the facilities 11[provided or to be provided to 12[such person] in relation to such use and also the services, if any, provided or to be provided as a caterer];

10 Substituted (w.e.f. 16.05.2008) for the words "a client" by s. 90 of the Finance Act, 2008 (18 of 2008).
11 Substituted (w.e.f. 16.06.2005) by s. 88 of the Finance Act, 2005 (18 of 2005).
12 Substituted (w.e.f. 16.05.2008) for the words "to the client" by s. 90 of the Finance Act, 2008 (18 of 2008)

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

1 Substituted (w.e.f. 16.05.2008) for the words "to a client" by s. 90 of the Finance Act, 2008 (18 of 2008).

(q) 2[to any person], by an interior decorator in relation to planning, design or beautification of spaces, whether manmade or otherwise, in any manner;

2 Substituted (w.e.f. 16.05.2008) for the words "to a client" by s. 90 of the Finance Act, 2008 (18 of 2008).

(r) 3[4[to any person] by a management or business consultant in connection with the management of any organization or [business,]* in any manner;]

3 Substituted (w.e.f. 01.06.2007) by s. 135 of the Finance Act, 2007 (22 of 2007).
4 Substituted (w.e.f. 16.05.2008) for the words "to a client" by s. 90 of the Finance Act, 2008 (18 of 2008).

(s) 5[to any person], by a practising chartered accountant in his professional capacity, in any manner;

5 Substituted (w.e.f. 16.05.2008) for the words "to a client" by s. 90 of the Finance Act, 2008 (18 of 2008).

(t) 6[to any person], by a practising cost accountant in his professional capacity, in any manner;

6 Substituted (w.e.f. 16.05.2008) for the words "to a client" by s. 90 of the Finance Act, 2008 (18 of 2008).

(u) 7[to any person], by a practising company secretary in his professional capacity, in any manner;

7 Substituted (w.e.f. 16.05.2008) for the words "to a client" by s. 90 of the Finance Act, 2008 (18 of 2008).

(v) 8[to any person], by a real estate agent in relation to real estate;

8 Substituted (w.e.f. 16.05.2008) for the words "to a client" by s. 90 of the Finance Act, 2008 (18 of 2008).

(w) 9[to any person], by a security agency in relation to the security of any property or person, by providing security personnel or otherwise and includes the provision of services of investigation, detection or verification of any fact or activity;

9 Substituted (w.e.f. 16.05.2008) for the words "to a client" by s. 90 of the Finance Act, 2008 (18 of 2008).

(x) 10[to any person], by a credit rating agency in relation to credit rating of any financial obligation, instrument or security;9 Substituted (w.e.f. 16.05.2008) for the words "to a client" by s. 90 of the Finance Act, 2008 (18 of 2008).

10 Substituted (w.e.f. 16.05.2008) for the words "to a client" by s. 90 of the Finance Act, 2008 (18 of 2008).

(y) 11[to any person], by a market research agency in relation to market research of any product, service or utility, in any manner;

11 Substituted (w.e.f. 16.05.2008) for the words "to a client" by s. 90 of the Finance Act, 2008 (18 of 2008).

(z) 12[to any person], by an underwriter in relation to underwriting, in any manner;

12 Substituted (w.e.f. 16.05.2008) for the words "to a client" by s. 90 of the Finance Act, 2008 (18 of 2008).

(za) 13[to any person], by a scientist or technocrat or any science or technology institution or organization, in relation to scientific or technical consultancy;

13 Substituted (w.e.f. 16.05.2008) for the words "to a client" by s. 90 of the Finance Act, 2008 (18 of 2008).

(zb) 14[to any person], by a photography studio or agency in relation to photography, in any manner;

14 Substituted (w.e.f. 16.05.2008) for the words "to a customer" by s. 90 of the Finance Act, 2008 (18 of 2008).

(zc) 1[to any person], by any 2[person] in relation to holding of convention, in any manner; 3[(zd) - (zg) [Omitted]

1 Substituted (w.e.f. 16.05.2008) for the words "to a client" by s. 90 of the Finance Act, 2008 (18 of 2008).
2 Substituted (w.e.f. 01.05.2006) by s. 68 of the Finance Act, 2006 (21 of 2006).
3 Omitted (w.e.f. 01.06.2007) by s. 135 of the Finance Act, 2007 (22 of 2007).

(zh) 4[to any person], by 5[ any person], in relation to on-line information and database access or retrieval or both in electronic form through computer network, in any manner;

4 Substituted (w.e.f. 16.05.2008) for the words "to a customer" by s. 90 of the Finance Act, 2008 (18 of 2008).
5 Substituted (w.e.f. 01.05.2006) by s. 68 of the Finance Act, 2006 (21 of 2006).

(zi) 6[to any person], by a video production agency in relation to video-tape production, in any manner;

6 Substituted (w.e.f. 16.05.2008) for the words "to a client" by s. 90 of the Finance Act, 2008 (18 of 2008)

(zj) 7[to any person], by a sound recording studio or agency in relation to any kind of sound recording;

7 Substituted (w.e.f. 16.05.2008) for the words "to a client" by s. 90 of the Finance Act, 2008 (18 of 2008)

(zk) to a client, by a broadcasting agency or organization in relation to broadcasting, in any manner and, in the case of broadcasting agency or organisation, having its head office situated in any place outside India, includes service provided by its branch office or subsidiary or representative in India or any agent appointed in India or by any person who acts on its behalf in any manner, engaged in the activity of selling of time slots for broadcasting of any programme or obtaining sponsorships for programmes or 8[collecting the broadcasting charges or permitting the the rights to receive any form of communication like sign, signal, writing, picture, image and sounds of all kinds by transmission of electro- magnetic waves through space or through cables, direct to home signals or by any other means to cable operator, including multisystem operator or any other person on behalf of the said agency] or organisation.

Explanation: For the removal of doubts, it is hereby declared that so long as the radio or television programme broadcast is received in India and intended for listening or viewing, as the case may be, by the public, such service shall be taxable service in relation to broadcasting, even if the encryption of the signals or beaming thereof through the satellite might have taken place outside India;

8 Substituted (w.e.f. 16.05.2005) by s. 88 of the Finance Act, 2005 (18 of 2005).

(zl) to a 9 [policy holder or any person] or 10[insurer, including re-insurer] by an actuary or intermediary or insurance intermediary or insurance agent, in relation to insurance auxiliary services;

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

11[(zm) 12[to any person], by a banking company or a financial institution including a non-banking financial company or any other body corporate 13[or commercial concern], in relation to banking and other financial services;]

11 Substituted (w.e.f. 10.09.2004) by s. 90 of the Finance (No. 2) Act, 2004 (23 of 2004).
12 Substituted (w.e.f. 16.05.2008) for the words "to a customer" by s. 90 of the Finance Act, 2008 (18 of 2008).
13 Substituted (w.e.f. 01.06.2007) by s. 135 of the Finance Act, 2007 (22 of 2007).

1[(zn) to any person, by any other person, in relation to port services in a port, in any manner:

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

Provided that the provisions of section 65A shall not apply to any service when the same is rendered wholly within the port;]

2[(zo) to any person, by any other person, in relation to any service for repair, reconditioning, restoration or decoration or any other similar services, of any motor vehicle other than three wheeler scooter auto-rickshaw and motor vehicle meant for goods carriage;]

2 Substituted (w.e.f. 1.05.2011) by s. 74 of the Finance Act, 2011 (8 of 2011).

3[(zp) (Omitted) ]

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

(zq) 4[to any person], by a beauty parlour in relation to beauty treatment;

4 Substituted (w.e.f. 16.05.2008) for the words "to a customer" by s. 90 of the Finance Act, 2008 (18 of 2008).

(zr) to any person, by a cargo handling agency in relation to cargo handling services;

(zs) 5[to any person, by a cable operator including a multi-system operator] in relation to cable services;

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

(zt) 6[to any person], by a dry cleaner in relation to dry cleaning;

6 Substituted (w.e.f. 16.0`5.2008) for the words "to a customer" by s. 90 of the Finance Act, 2008 (18 of 2008).

(zu) 7[to any person], by an event manager in relation to event management. (zv) to any person, by a fashion designer in relation to fashion designing;

7 Substituted (w.e.f. 16.05.2008) for the words "to a client" by s. 90 of the Finance Act, 2008 (18 of 2008).

(zw) to any person, by a health club and fitness centre in relation to health and fitness services;

8[(zx) to a policy holder or any person, by an [insurer, including re-insurer carrying on life insurance business;]

8 Substituted (w.e.f. 1.05.2011) by s.74 of the Finance Act, 2011 (8 of 2011)

(zy) to a 9[policy holder or any person] or 10[ insurer, including re-insurer] by an actuary, or intermediary or insurance intermediary or Insurance agent, in relation to insurance auxiliary services concerning life insurance business;

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

(zz) 11[to any person], by a rail travel agent in relation to booking of passage for travel by rail;

(zza) to any person, by a storage or warehouse keeper in relation to storage and warehousing of goods;

11 Substituted (w.e.f. 16.05.2008) for the words "to a customer" by s. 90 of the Finance Act, 2008 (18 of 2008).

(zzb) to a client, by 12 [any person] in relation to business auxiliary service;

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

(zzc) to any person, by a commercial training or coaching centre in relation to commercial training or coaching;

1[Explanation. - For the removal of doubts, it is hereby declared that the expression "commercial training or coaching centre" occurring in this sub-clause and in clauses (26), (27) and (90a) shall include any centre or institute, by whatever name called, where training or coaching is imparted for consideration, whether or not such centre or institute is registered as a trust or a society or similar other organisation under any law for the time being in force and carrying on its activity with or without profit motive and the expression "commercial training or coaching" shall be construed accordingly;]

1 Inserted retrospectively (w.e.f. 1.07.2003) by s. 76 of the Finance Act, 2010 (14 of 2010).

(zzd) 2[to any person], by a 3[erection, commissioning and installation] agency in relation to commissioning and installation;

2 Substituted (w.e.f. 16.05.2008) for the words "to a customer" by s. 90 of the Finance Act, 2008 (18 of 2008).
3 Substituted (w.e.f. 10.09.2004) by s. 90 of the Finance (No. 2) Act, 2004 (23 of 2004).

(zze) to a franchisee, by the franchisor in relation to franchise;

(zzf) to any person, by an internet cafe in relation to access of internet;

(zzg) 4[to any person], by any person in relation to 5[management, maintenance or repair;]

4 Substituted (w.e.f. 16.05.2008) for the words "to a customer" by s. 90 of the Finance Act, 2008 (18 of 2008).
5 Substituted (w.e.f. 01.05.2006) by s. 68 of the Finance Act, 2006 (21 of 2006).

(zzh) to any person, by a technical testing and analysis agency, in relation to technical testing and analysis;

(zzi) to any person, by a technical inspection and certification agency, in relation to technical inspection and certification;

6[(zzj) Omitted.]

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

7[(zzk) to any person, by a foreign exchange broker, including an authorised dealer in foreign exchange or an authorised money changer, other than a banking company or a financial institution including a non-banking financial company or any other body corporate or commercial concern referred to in sub-clause (zm); ]

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

8[(zzl) to any person, by any other person, in relation to port services in other port, in any manner:

Provided that the provisions of section 65A shall not apply to any service when the same is rendered wholly within other port.]

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

9[(zzm) to any person, by airports authority or by any other person, in any airport or a civil enclave:

Provided that the provisions of section 65A shall not apply to any service when the same is rendered wholly within the airport or civil enclave;]

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

(zzn) to any person, by air craft operator, in relation to transport of goods by aircraft;

(zzo) to an exhibitor, by the organisor of business exhibition, in relation to business exhibition;

(zzp) 10[ to any person], by a goods transport agency, in relation to transport of goods by road in a goods carriage;

10 Substituted (w.e.f. 16.05.2008) for the words "to a customer" by s. 90 of the Finance Act, 2008 (18 of 2008).

(zzq) to any person, by a 11[any other person], in relation to 12[commercial or industrial construction13 [***] ]

11 Substituted (w.e.f. 01.05.2006) by s. 68 of the Finance Act, 2006 (21 of 2006).
12 Substituted (w.e.f. 16.06.2005) by s. 88 of the Finance Act, 2005 (18 of 2005).
13 Omitted (w.e.f. 1.07.2010) by s. 76 of the Finance Act, 2010 (14 of 2010).

1[Explanation. - For the purposes of this sub-clause, the construction of a new building which is intended for sale, wholly or partly, by a builder or any person authorised by the builder before, during or after construction (except in cases for which no sum is received from or on behalf of the prospective buyer by the builder or the person authorised by the builder before grant of completion certificate by the authority competent to issue such certificate under any law for the time being in force) shall be deemed to be service provided by the builder to the buyer;]

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

(zzr) to any person, by the holder of intellectual property right, in relation to intellectual property service;

(zzs) to any person, by an opinion poll agency, in relation to opinion poll;

(zzt) 2[to any person], by an outdoor caterer;

2 Substituted (w.e.f. 16.05.2008) for the words "to a client" by s. 90 of the Finance Act, 2008 (18 of 2008).

(zzu) to any person, by a programme producer, in relation to a programme;

(zzv) 3[to any person], by any person, in relation to survey and exploration of mineral;

3 Substituted (w.e.f. 16.05.2008) for the words "to a customer" by s. 90 of the Finance Act, 2008 (18 of 2008).

(zzw) 4[to any person], by a panadal or shamiana contractor in relation to a panadal or shamiana in any manner and also includes the services, if if any, 5[provided or to be provided] as a caterer;

4 Substituted (w.e.f. 16.05.2008) for the words "to a client" by s. 90 of the Finance Act, 2008 (18 of 2008).
5 Substituted (w.e.f. 16.06.2005) by s. 88 of the Finance Act, 2005 (18 of 2005).

(zzx) 6[to any person], by a travel agent, in relation to the booking of passage for travel;

6 Substituted (w.e.f. 16.05.2008) for the words "to a customer" by s. 90 of the Finance Act, 2008 (18 of 2008).

(zzy) to any person, by a member of a recognised association or a registered association, in relation to a forward contract; and the term "service provider" shall be construed accordingly;

7[(zzz) to any person, by any other person, in relation to transport of goods other than water, through pipeline or other conduit;

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

(zzza) to any person, by any other person, in relation to site formation and clearance, excavation and earthmoving and demolition and such other similar activities;

(zzzb) to any person, by any other person, in relation to dredging;

(zzzc) to any person, by any other person, other than by an agency under the control of, or authorised by, the Government, in relation to survey and map-making;

(zzzd) to any person, by any other person, in relation to cleaning activity;

(zzze) to its members, 8[or any other person], by any club or association in relation to provision of services, facilities or advantages for a subscription or any other amount;

8 Inserted (w.e.f. 1.05.2011) by s.74 of the Finance Act, 2011 (8 of 2011).

(zzzf) to any person, by any other person, in relation to packaging activity;

(zzzg) to any person, by any other person, in relation to mailing list compilation and mailing; (zzzh) to any person, by any other person, in relation to construction of complex;]

1[Explanation. - For the purposes of this sub-clause, construction of a complex which is intended for sale, wholly or partly, by a builder or any person authorised by the builder before, during or after construction (except in cases for which no sum is received from or on behalf of the prospective buyer by the builder or a person authorised by the builder before the grant of completion certificate by the authority competent to issue such certificate under any law for the time being in force) shall be deemed to be service provided by the builder to the buyer.]

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

2[(zzzi) to any person, by a registrar to an issue, in relation to sale or purchase of securities;

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

(zzzj) to any person, by a share transfer agent, in relation to securities;

(zzzk) to any person, by any other person, in relation to automated teller machine operations, maintenance or management service, in any manner;

(zzzl) to a banking company or a financial institution including a non-banking financial company or any other body corporate or a firm, by any person, in relation to recovery of any sums due to such banking company or financial institution, including a non-banking financial company, or any other body corporate or a firm, in any manner;

(zzzm) to any person, by any other person, in relation to sale of space or time for advertisement, in any manner; but does not include sale of space for advertisement in print media and sale of time slots by a broadcasting agency or organisation.

Explanation 1. - For the purposes of this sub-clause, "sale of space or time for advertisement" includes, -

(i) providing space or time, as the case may be, for display, advertising, showcasing of any product or service in video programmes, television programmes or motion pictures or music albums, or on billboards, public places, buildings, conveyances, cell phones, automated teller machines, internet;
(ii) selling of time slots on radio or television by a person, other than a broadcasting agency or organisation; and
(iii) aerial advertising.

3[Explanation 2. - For the purposes of this sub-clause, "print media" means, -

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

(i) "newspaper" as defined in sub-section (1) of section 1 of the Press and Registration of Books Act, 1867;
(ii) "book" as defined in sub-section (1) of section 1 of the Press and Registration of Books Act, 1867, but does not include business directories, yellow pages and trade catalogues which are primarily meant for commercial purposes;]

4[(zzzn) to any person, by any other person receiving sponsorship, in relation to such sponsorship, in any manner;

(zzzo) to any passenger, by an aircraft operator, in relation to scheduled or non-scheduled air transport of such passenger embarking in India for domestic journey or international journey;]

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

Explanation 1. - For the purposes of this sub-clause, economy class in an aircraft meant for scheduled air transport of passengers means, -

(i)where there is more than one class of travel, the class attracting the lowest standard fare; or
(ii) where there is only one class of travel, that class.

Explanation 2. - For the purposes of this sub-clause, in an aircraft meant for nonscheduled air transport of passengers, no class of travel shall be treated as economy class;

1[(zzzp) to any person, by any other person, in relation to transport of goods by rail, in any manner;]

1 Substituted (w.e.f. 01.09.2009) by s.113 of the Finance (No 2) Act, 2009 (33 of 2009).

(zzzq) to any person, by any other person, in relation to support services of business or commerce, in any manner;

(zzzr) to any person, by any other person, in relation to auction of property, movable or immovable, tangible or intangible, in any manner, but does not include auction of property under the directions or orders of a court of law or auction by the Government;

2[Explanation. - For the removal of doubts, it is hereby declared that for the purposes of this sub-clause, "auction by the Government" means the Government property being auctioned by any person acting as auctioneer;]

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

(zzzs) to any person, by any other person, in relation to managing the public relations of such person, in any manner;

(zzzt) to any person, under a contract or an agreement, by any other person, in relation to ship management service;

(zzzu) to any person, by any other person, in relation to 3[internet telecommunication service;]

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

(zzzv) to any person, by any other person, in relation to transport of such person embarking from any port or other port in India, by a cruise ship.

Explanation. - For the purposes of this sub-clause, "cruise ship" means a ship or vessel used for providing recreational or pleasure trips, but does not include a ship or vessel used for private purposes or a ship or vessel of, or less than, fifteen net tonnage;

(zzzw) to any person, by any other person, in relation to credit card, debit card, charge card or other payment card service, in any manner;]

4[(zzzx) to any person, by the telegraph authority in relation to telecommunication service;

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

(zzzy) to any person, by any other person in relation to mining of mineral, oil or gas;

(zzzz) 5[to any person, by any other person, by renting of immovable property or any other service in relation to such renting for use in the course of or, for furtherance of business or commerce.]

5 Substituted retrospectively (w.e.f. 1.06.2007 ) by s. 76 of the Finance Act, 2010 (14 of 2010).

Explanation 1. - For the purposes of this sub-clause, "immovable property" includes -

(i) building and part of a building, and the land appurtenant thereto;
(ii) land incidental to the use of such building or part of a building;
(iii) the common or shared areas and facilities relating thereto; and
(iv) in case of a building located in a complex or an industrial estate, all common areas and facilities relating thereto, within such complex or estate,
1[(v) Vacant land, given on lease or license for construction of building or temporary structure at a later stage to be used for furtherance of business or commerce.] but does not include-

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

(a) vacant land solely used for agriculture, aquaculture, farming, forestry, animal husbandry, mining purposes;
(b) vacant land, whether or not having facilities clearly incidental to the use of such vacant land;
(c) land used for educational, sports, circus, entertainment and parking purposes; and
(d) building used solely for residential purposes and buildings used for the purposes of accommodation, including hotels, hostels, boarding houses, holiday accommodation, tents, camping facilities.

Explanation 2. - For the purposes of this sub-clause, an immovable property partly for use in the course or furtherance of business or commerce and partly for residential or any other purposes shall be deemed to be immovable property for use in the course or furtherance of business or commerce;

(zzzza) to any person, by any other person in relation to the execution of a works contract, excluding works contract in respect of roads, airports, railways, transport terminals, bridges, tunnels and dams.

Explanation. - For the purposes of this sub-clause, "works contract" means a contract wherein, -

(i) transfer of property in goods involved in the execution of such contract is leviable to tax as sale of goods, and
(ii) such contract is for the purposes of carrying out, -
(a) erection, commissioning or installation of plant, machinery, equipment or structures, whether pre-fabricated or otherwise, installation of electrical and electronic devices, plumbing, drain laying or other installations for transport of fluids, heating, ventilation or airconditioning including related pipe work, duct work and sheet metal work, thermal insulation, sound insulation, fire proofing or water proofing, lift and escalator, fire escape staircases or elevators; or
(b) construction of a new building or a civil structure or a part thereof, or of a pipeline or conduit, primarily for the purposes of commerce or industry; or
(c) construction of a new residential complex or a part thereof; or
(d) completion and finishing services, repair, alteration, renovation or restoration of, or similar services, in relation to (b) and (c); or
(e) turnkey projects including engineering, procurement and construction or commissioning (EPC) projects;

(zzzzb) to any person, by any other person in relation to development and supply of content for use in telecommunication services, advertising agency services and on-line information and database access or retrieval services;

(zzzzc) to any person, by any other person, except a banking company or a financial institution including a non-banking financial company or any other body corporate or commercial concern referred to in sub-clause (zm), in relation to asset management including portfolio management and all forms of fund management;

(zzzzd) to any person, by any other person in relation to design services, but does not include service provided by-

(i) an interior decorator referred to in sub-clause (q); and
(ii) a fashion designer in relation to fashion designing referred to in sub-clause (zv);] and the term "service provider" shall be construed accordingly;

1[Omitted]

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

2[(zzzze) to any person, by any other person in relation to information technology software 3[****] Including,-

2 Inserted (w.e.f. 16.05.2008) by s. 90 of the Finance Act, 2008 (18 of 2008).
3 Omitted w.e.f. 1.07.2010 by s.76 of the Finance Act, 2010(14 of 2010)

(i) development of information technology software,
(ii) study, analysis, design and programming of information technology software,
(iii) adaptation, upgradation, enhancement, implementation and other similar services related to information technology software,
(iv) providing advice, consultancy and assistance on matters related to information technology software, including conducting feasibility studies on implementation of a system, specifications for a database design, guidance and assistance during the startup phase of a new system, specifications to secure a database, advice on proprietary information technology software,
(v) 4 [providing] the right to use information technology software for commercial exploitation including right to reproduce, distribute and sell information technology software and right to use software components for the creation of and inclusion in other information technology software products,

4 Substituted retrospectively (w.e.f. 16.05.2008) by s.113 of the Finance (No 2) Act, 2009 (33 of 2009).


(vi)5[providing] the right to use information technology software supplied electronically;]

5 Substituted retrospectively (w.e.f. 16.05.2008) by s.113 of the Finance (No 2) Act, 2009 (33 of 2009).

6[(zzzzf) to a policy holder, by an insurer carrying on life insurance business, in relation to management of investment, under unit linked insurance business, commonly known as Unit Linked Insurance Plan (ULIP) scheme.

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

Explanation. - For the purposes of this sub-clause, -

(i) management of segregated fund of unit linked insurance business by the insurer shall be deemed to be the service provided by the insurer to the policy holder in relation to management of investment under unit linked insurance business; and
7[(ii) the gross amount charged by the insurer from the policy holder for the said service provided or to be provided shall be equal to the maximum amount fixed by the Insurance Regulatory and Development Authority established under section 3 of the Insurance Regulatory and Development Authority Act, 1999, as fund management charges for unit linked insurance plan or the actual amount charged for the said purpose by the insure

7 Inserted w.e.f. 1.07.2010 by s.76 of the Finance Act, 2010(14 of 2010) from the policy holder, whichever is higher;]

1[(zzzzg) to any person, by a recognised stock exchange in relation to assisting, regulating or controlling the business of buying, selling or dealing in securities and includes services provided in relation to trading, processing, clearing and settlement of transactions in securities;

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

2[(zzzzh) to any person, by a recognised association or a registered association in relation to assisting, regulating or controlling the business of the sale or purchase of any goods or forward contracts and includes services provided in relation to trading, processing, clearing and settlement of transactions in goods or forward contracts;]

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

3[(zzzzi) to any person, by a processing and clearinghouse in relation to processing, clearing and settlement of transactions in securities, goods or forward contracts including any other matter incidental to, or connected with, such securities, goods and forward contracts;]

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

4[(zzzzj) to any person, by any other person in relation to supply of tangible goods including machinery, equipment and appliances for use, without transferring right of possession and effective control of such machinery, equipment and appliances;]

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

5[(zzzzk) to any person, by any other person, in relation to cosmetic surgery or plastic surgery, but does not include any surgery undertaken to restore or reconstruct anatomy or functions of body affected due to congenital defects, developmental abnormalities, degenerative diseases, injury or trauma;

5 Inserted (w.e.f. 01.09.2009) by s.113 of the Finance (No 2) Act, 2009 (33 of 2009).

(zzzzl) to any person, by any other person, in relation to transport of -

(i) coastal goods;
(ii) goods through national waterway; or
(iii) goods through inland water.

Explanation. - For the purposes of this sub-clause, -

(a) "coastal goods" has the meaning assigned to it in clause (7) of section 2 of the Customs Act, 1962;
(b) "national waterway" has the meaning assigned to it in clause (h) of section 2 of the Inland Waterways Authority of India Act, 1985;
(c) "inland water" has the meaning assigned to it in clause (b) of section 2 of the Inland Vessels Act, 1917;

6[(zzzzm) (i) to any person, by a business entity, in relation to advice, consultancy or assistance in any branch of law, in any manner;

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


(ii) to any business entity, by any person, in relation to representational services before any court, tribunal or authority;
(iii) to any business entity, by an arbitral tribunal, in respect of arbitration.

Explanation:- For the purposes of this item, the expressions "arbitration" and "arbitral tribunal" shall have the meanings respectively assigned to them in the Arbitration and Conciliation Act, 1996 (26 of 1996);]

1 [(zzzzn) to any person, by any other person, for promotion, marketing, organising or in any other manner assisting in organising games of chance, including lottery, Bingo or Lotto in whatever form or by whatever name called, whether or not conducted through internet or other electronic networks;

1 Inserted w.e.f. 1.07.2010 by s.76 of the Finance Act, 2010(14 of 2010)

2(zzzzo) to any person, --

2 Substituted (w.e.f. 1.05.2011) by s. 74 of the Finance Act, 2011 (8 of 2011).

(i) by a clinical establishment or
(ii)by a doctor, not being an employee of a clinical establishment, who provides services from such premises for diagnosis, treatment or care for illness, disease, injury, deformity, abnormality or pregnancy in any system of medicine;]

(zzzzp) to any business entity, by any other person, in relation to storing, keeping or maintaining of medical records of employees of a business entity;

(zzzzq) to any person, by any other person, through a business entity or otherwise, under a contract for promotion or marketing of a brand of goods, service, event or endorsement of name, including a trade name, logo or house mark of a business entity by appearing in advertisement and promotional event or carrying out any promotional activity for such goods, service or event.

Explanation. - For the purposes of this sub-clause, "brand" includes symbol, monogram, label, signature or invented words which indicate connection with the said goods, service, event or business entity;

(zzzzr) to any person, by any other person, by granting the right or by permitting commercial use or exploitation of any event including an event relating to art, entertainment, business, sports or marriage organised by such other person;

(zzzzs) to any person, by an electricity exchange, by whatever name called, approved by the Central Electricity Regulatory Commission constituted under section 76 of the Electricity Act, 2003, in relation to trading, processing, clearing or settlement of spot contracts, term ahead contracts, seasonal contracts, derivatives or any other electricity related contract;

(zzzzt) to any person, by any other person, for -
(a) transferring temporarily; or
(b) permitting the use or enjoyment of, any copyright defined in the Copyright Act, 1957, except the rights covered under sub clause of clause (1) of section 13 of the said Act;

(zzzzu) to a buyer, by a builder of a residential complex, or a commercial complex, or any other person authorised by such builder, for providing preferential location or development of such complex but does not include services covered under sub-clauses (zzg), (zzq), (zzzh) and in relation to parking place.

Explanation. - For the purposes of this sub-clause, "preferential location" means any location having extra advantage which attracts extra payment over and above the basic sale price;]

1(zzzzv) to any person, by a restaurant, by whatever name called, having the facility of air-conditioning in any part the establishment, at any time during the financial year, which has licence to serve alcoholic beverages, in relation to serving of food or beverage, including alcoholic beverages or both, in its premises;

1 Inserted (w.e.f. 1.05.211) by s.74 of the Finance Act, 2011 (8 of 2011).

(zzzzw) to any person, by a hotel, inn, guest house, club or campsite, by whatever name called, for providing of accommodation for a continuous period of less than three months;]

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