[NEW - Chapter V of the Finance Act, 1994
As amended by the Finance Act. 1997,1998,1999,2000 and 2001(Service Tax)]


64. Extent, commencement and application: (1) This Chapter extends to the whole of India except the State of Jammu and Kashmir.

(2) It shall come into force on such data as the Central Government may, by notification in the Official Gazette. appoint.

(3) It shall apply to taxable services provided on or after the commencement of this Chapter,

65. Definitions: In this chapter, unless the context otherwise requires -

(1) "advertisement" Includes any notice, circular, label, wrapper, document- hoarding or any other audio or visual representation made by means of light, sound, smoke or gas;

(2) "advertising agency" means any commercial concern engaged in providing any service connected with the making,preparation, display or exhibition of advertisement and includes an advertising consultant;

(3) "air travel agent" means any person engaged in providing any service connected with the booking of passage for travel by air;

(4) "Appellate Tribunal" means The Customs, Excise and Gold (Control) Appellate Tribunal constituted under Section 129 of the Customs Act, 1962 (52 of 1962);

5) "architect" means any person whose name is , for he time being, entered in the register of architects maintained under section 23 of the Architects Act, 1972 and also includes any commercial concern engaged in any manner,whether directly or indirectly , in rendering services in the field of architecture;

(6) "assessee" means a person liable to pay the service tax and includes his agent;

(7) "Board" means the Central Board of Excise and Customs constituted under the Central Boards of Boards Revenue Act,1963 (54 of 1963);

(8) "body corporate" shall have the meaning assigned to it in or under clause (7) of section 2 of the Companies Act, 1956;

(9) "cab" mean"s a motor cab or maxi cab;

(10) "caterer" means any person who supplies, either directly or indirectly. any food- edible preparations, alcoholic or non-alcoholic beverages or crockery and similar articles or accoutrements for any purpose or occasion:

(11)"Central Excise Officer" has the meaning assigned to it in clause (b) of section 2 of the Central Excise Act, 1944 (1 of 1944);

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

(13) "consulting engineer" means any professionally qualified engineer or an engineering firm who. either directly or indirectly, renders any advice, consultancy or technical assistance in any manner to a client in one or more disciplines of engineering;

(14) "courier agency" means a commercial concern 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;

(15) "credit rating agency" means any commercial concern engaged In the business Of credit rating of any debt obligation or of any project or programme requiring finance, whether in the form or 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;

(16) "Custom 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);

(17) "general insurance business" has the meaning assigned to it in clause (g) of section 3 of the General Insurance Business (Nationalisation) Act, 1972);

(18) "goods" has the meaning assigned to it in clause (7) of section 2 of the Sale of Goods Act, 1930 (3 of 1930);

(19) "insurer" means any person carrying on the general insurance business in India;

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

(21) "management consultant" means any person who is engaged in providing any service, either directly or indirectly, in connection with the management of any organisation in any manner and includes any person who renders any; advice, consultancy or technical assistance, relating to conceptualising, devising, development, modification, rectification or upgradation of any working system of any organisation;

(22)"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 organising any official, social or business function;

(23) "mandap keeper" means a. person who allows temporary occupation of a mandap for consideration for organising any official, social or business functions

(24) "manpower recruitment agency" means any commercial concern engaged In providing any service directly or indirectly, in any manner for recruitment of manpower, to a client;

(25) "market research agency" means any commercial concern engaged in conducting market research in any manner. In relation to any product service or utility. including all types of customised and syndicated research services;

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

(27) "mechanised slaughter house" means a commercial concern engaged in the business of slaughtering of animals with the aid or machines;

(28) "motor cab" has the meaning assigned to It in clause(25) of action 2 of the Motor Vehicles Act, 1988 [59 of 1988):

(29) "pager" means an instrument, apparatus or appliance which is a non-speech, one way personal calling system with alert and has the capability of receiving, storing and displaying numeric or alpha-numeric messages;

(30) "policy-holder" has the meaning assigned to it in; clause (2) of section 2 of the Insurance Act, 1938 (4 of 1938);

(31) "practising chartered accountant" means a person who is a member of the Institute of Chartered Accountants of India and is holding a certificate of practice granted under the provisions of the Chartered Accountants Act, 1949 and includes any concern engaged in rendering services in the field of chartered accountancy;

(32) "practising cost accountant" means a person who is a member of the Institute of Cost and Works Accountants of India and is holding a certificate of practice granted under the provisions of the Cost and Works Accountants Act, 1959 and includes any concern engaged in rendering services in the field of cost accountancy;

(33) "practising company secretary" means a person who is a member of the Institute of Company Secretaries of India and is holding a certificate of practice granted under the provisions of the Company Secretaries Act, 1980 and includes any concern engaged in rend