DEFINITIONS (SECTION 65)

In this chapter, unless the context otherwise requires, --

1. “actuary” has the meaning assigned to it in clause (1) of section 2 of the Insurance Act, 1938 (4 of 1938);
   
2. “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;
   
3. “advertising agency” means any commercial concern engaged in providing any service connected with the making, preparation, display or exhibition of advertisement and includes advertising consultant;
   
   

   3a)	“aircraft” has the meaning assigned to it in clause (1) of section 2 of the Aircrafts Act, 1934 (22 of 1934);
   (3b)	“aircraft operator” means any commercial concern which provides the service of transport of goods by aircraft;
   (3c)	“airport” has the meaning assigned to it in clause (b) of section 2 of the Airports Authority of India Act, 1994 (55 of 1994);
   (3d)	“airports authority” means the Airports Authority of India constituted under Section 3 of the Airports Authority of India Act, 1994 (55 of 1994) and also includes any person having the charge of management of an airport or a civil enclave;]

   
   
4. “air travel agent” means any person engaged in providing any service connected with the booking of passage for travel by air;
   
5. “Appellate Tribunal” means the Customs, Excise and Service Tax Appellate Tribunal constituted under section 129 of the Customs Act, 1962 (52 of 1962);
   
6. “architect” means any person whose name is, for the time being, entered in the register of architects maintained under Section 23 of the Architects Act, 1972 (20 of 1972), and also includes any commercial concern engaged in any manner, whether directly or indirectly, in rendering services in the field of architecture;
   
7. “assessee” means a person liable to pay the service tax and includes his agents;
   
8. “authorized dealer of foreign exchange” has the meaning assigned to “authorized person” in clause (c ) of section 2 of the Foreign Exchange Management Act, 1999 (42 of 1999);
   
9. “authorized service station” means any service station, or centre, authorized by any motor vehicle manufacturer, to carry out any service or repair of any motor car, light motor vehicle or two-wheeled motor vehicle manufactured by such manufacturer;
   
10. “banking” has the meaning assigned to it in clause (b) of section 5 of the Banking Regulation Act, 1949 (10 of 1949);
    
11. “banking company” has the meaning assigned to it in clause (a) of section 45A of the Reserve Bank of India Act, 1934 (2 of 1934);
    
12. “banking and other financial services” means -
    
    

    (a)	the following services provided by a banking company or a financial institution including a non- banking financial company or any other body corporate or commercial concern, namely :-
    	financial leasing services including equipment leasing and hire purchase; credit card services; merchant banking services; securities and foreign exchange (forex) broking; asset management including portfolio management, all forms of fund management, pension fund management, custodial, depository and trust services, but does not include cash management; advisory and other auxiliary financial services including investment and portfolio research and advice, advice on mergers and acquisitions and advice on corporate restructuring and strategy; provision and transfer of information and data processing; and other financial services, namely, lending; issue of pay order, demand draft, cheque, letter of credit and bill of exchange; providing bank guarantee, overdraft facility, bill discounting facility, safe deposit locker, safe vaults; operation of bank accounts;
    (b)	foreign exchange broking provided by a foreign exchange broker other than those covered under sub-clause (a);]

    
    
13. “Board” means the Central Board of Excise and Customs constituted under the Central Boards of Revenue Act, 1963 (54 of 1963);
    
14. “body corporate” has the meaning assigned to it in clause (7) of section 2 of the Companies Act, 1956 (1 of 1956);
    
15. “broadcasting” has the meaning assigned to it in clause (c ) of section 2 of the Prasar Bharti (Broadcasting Corporation of India) Act, 1990 (25 of 1990) and also includes programme selection, scheduling or presentation of sound or visual matter on a radio or a television channel that is intended for public listening or viewing, as the case may be; and in the case of a broadcasting agency or organisation, having its head office situated in any place outside India, includes the activity of selling of time slots or obtaining sponsorships for broadcasting of any programme or collecting the broadcasting charges on behalf of the said agency or organisation, 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;
    
16. “broadcasting agency or organisation” means any agency or organisation engaged in providing service in relation to broadcasting in any manner and, in the case of a broadcasting agency or organisation, having its head office situated in any place outside India, includes 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 programme or collecting the broadcasting charges on behalf of the said agency or organisation;
    
17. “beauty treatment” means face and beauty treatment, cosmetic treatment, manicure, pedicure or counseling services on beauty, face care or make-up;
    
18. “beauty parlour” means any establishment providing beauty treatment services;
    
19. “business auxiliary service” means any service in relation to –
    
    

    promotion or marketing or sale of goods produced or provided by or belonging to the client; or promotion or marketing of service provided by the client; or any customer care service provided on behalf of the client; or procurement of goods or services, which are inputs for the client; or production of goods on behalf of the client; or provision of service on behalf of the client ; or a service incidental or auxiliary to any activity specified in sub-clauses (i) to (vi), such as billing, issue or collection or recovery of cheques, payments, maintenance of accounts and remittance, inventory management, evaluation or development of prospective customer or vendor, public relation services, management or supervision and includes services as a commission agent, but does not include any information technology service and any activity that amounts to “manufacture” within the meaning of clause (f) of section 2 of the Central Excise Act, 1944 (1 of 1944).

    
    

    Explanation – For the removal of doubts, it is hereby declared that for the purposes of this clause, “information technology service” means any service in relation to designing, developing or maintaining of computer software, or computerized data processing or system networking, or any other service primarily in relation to operation of computer system;]
    (19a)	“business exhibition” means an exhibition, - (a) to market; or (b) to promote; or (c) to advertise; or (d) to showcase, any product or service, intended for the growth in business of the producer or provider of such product or service, as the case may be;]

    
    
    
20. “cab” means a motorcab or maxicab;
    
21. “cable operator” has the meaning assigned to it in clause (aa) of section 2 of the Cable Television Networks (Regulation) Act, 1995 ( 7 of 1995);
    
22. “cable service” has the meaning assigned to it in clause (b) of section 2 of the Cable Television Networks (Regulation) Act, 1995 (7 of 1995);
    
23. “cargo handling service” means loading, unloading, packing or unpacking of cargo and includes cargo handling services provided for freight in special containers or for non-containerized 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, 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 or crockery and similar articles or accoutrements for any purpose or occasion;
    
    

    (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);

    
    
    
25. “clearing and forwarding agent” means any person who is engaged in providing any service, either directly or indirectly, connected with the clearing and forwarding operations in any manner to any other person and includes a consignment agent;
    
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 but does not include pre-school coaching and training centre or any institute or establishment which issues any certificate or diploma or degree or any educational qualification recognized by law for the time being in force;
    
28. omitted by the Finance (No. 2) Act, 2004, w.e.f. 10-09-2004. Prior to its omission, it read as under: ‘(28) “commissioning or installation” means any service provider by a commissioning and installation agency in relation to commissioning or installation of plant, machinery or equipment;’]
    
29. “commissioning and installation agency” means any agency providing service in relation to [erection,] commissioning or installation;
    
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);
    
    

    (30a)

    “construction service” means - (a) construction of new building or civil structure or a part thereof; or (b) repair, alteration or restoration of, or similar services in relation to, building or civil structure, 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 road, airport, railway, transport terminal, bridge, tunnel, long distance pipeline and dam;

    
    
31. “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;
    
32. “convention” means a formal meeting or assembly which is not open to the general public, but does not include a meeting or assembly, the principal purpose of which is to provide any type of amusement, entertainment or recreation;
    
33. “courier agency” means a commercial concern engaged in the door-to-door transportation of time-sensitive documents, goods or articles utilizing the services of a person, either directly or indirectly, to carry or accompany such documents, goods or articles;
    
34. “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 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;
    
35. “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);
    
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);
    
37. “dry cleaning” includes dry cleaning of apparels, garments or other textile, fur or leather articles;
    
38. “dry cleaner” means any commercial concern providing service in relation to dry cleaning;
    
39. “electronic form” has the meaning assigned to it in clause (r) of sub-section (1) of section 2 of the Information Technology Act, 2000 (21 of 2000);
    
    

    (39a)

    “erection, commissioning or installation” means service provided by a commissioning and installation agency in relation to erection, commissioning or installation of plant, machinery or equipment;

    
    
40. “event management” means any service provided in relation to planning, promotion, orgainising or presentation of any arts, entertainment, business, sports or any other event and includes any consultation provided in this regard;
    
41. “event manager” means any person who is engaged in providing any service in relation to event management in any manner;
    
42. “facsimile (FAX)” means a form of telecommunication by which fixed graphic images, such as printed texts and pictures are scanned and the information converted into electrical signals for transmission over the telecommunication system;
    
43. “fashion designing” includes any activity relating to conceptualizing, outlining, creating the designs and preparing patterns for costumes, apparels, garments, clothing accessories, jewellery or any other articles intended to be worn by human beings and any other service incidental thereto;
    
44. “fashion designer” means any person engaged in providing service in relation to fashion designing;
    
45. “financial institution” has the meaning assigned to it in clause (c) of section 45-I of the Reserve Bank of India Act, 1934 ( 2 of 1934 );
    
46. “foreign exchange broker” includes any authorized dealer of foreign exchange;
    
    

    (46a)

    “forward contract” has the meaning assigned to it in clause (c) of section 2 of the Forward Contracts (Regulation) Act, 1952 (74 of 1952);

    
    
47. “franchise” means an agreement by which –
    
    

    (i)	franchisee is granted representational right to sell or manufacture goods or to provide service or undertake any process identified with franchisor, whether or not a trade mark, service mark, trade name or logo or any such symbol, as the case may be, is involved;
    (ii)	the franchisor provides concepts of business operation to franchisee, including know-how, method of operation, managerial expertise, marketing technique or training and standards of quality control except passing on the ownership of all know-how to franchisee;
    (iii)	the franchisee is required to pay to the franchisor, directly or indirectly, a fee; and
    (iv)	the franchisee is under an obligation not to engage in selling or providing similar goods or services or process, identified with any other person;

    
    
48. “franchisor” means any person who enters into franchise with a franchisee and includes any associate of franchisor or a person designated by franchisor to enter into franchise on his behalf and the term “franchisee” shall be construed accordingly;
    
49. “general insurance business” has the meaning assigned to it in clause (g) of section 3 of the General Insurance Business (Nationalisation) Act, 1972 (57 of 1972);
    
50. “goods” has the meaning assigned to it in clause (7) of section 2 of the Sale of Goods Act, 1930 (3 of 1930);
    
    

    (50a)	“goods carriage” has the meaning assigned to it in clause (14) of section 2 of the Motor Vehicles Act, 1988 (59 of 1988);
    (50b)	“goods transport agency” means any commercial concern which provides service in relation to transport of goods by road and issues consignment note, by whatever name called;]

    
    
51. “health and fitness service” means service for physical well being such as, sauna and steam bath, turkish bath, solarium, spas, reducing or slimming saloons, gymnasium, yoga, meditation, massage (excluding therapeutic massage) or any other like service;
    
52. “health club and fitness centre” means any establishment, including a hotel or a resort, providing health and fitness service;
    
53. “information” has the meaning assigned to it is clause (v) of sub-section (1) of section 2 of the Information Technology Act, 2000 (21 of 2000);
    
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 or life insurance business and includes risk assessment, claim settlement, survey and loss assessment;
    
    

    (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;
    (55b)	“intellectual property service” means,- (a) transferring, whether permanently or otherwise; or (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 sub-section (1) of section 2 of the Insurance Regulatory and Development Authority Act, 1999 (41 of 1999);
    
57. “internet cafe” means a commercial establishment providing facility for accessing internet;
    
58. “insurer” means any person carrying on the general insurance business or life insurance business in India;
    
59. “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;
    
60. “leased circuit” means a dedicated link provided between two fixed locations for exclusive use of the subscriber and includes a speech circuit, a data circuit or a telegraph circuit;
    
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 six passengers, but not more than twelve passengers, excluding the driver;
    
63. “magnetic storage device” includes wax blanks, discs or blanks, strips or films for the purpose of original sound recording;
    
64. “maintenance or repair” means any service provided by –
    
    

    (i)	any person under a maintenance contract or agreement; or
    (ii)	a manufacturer or any person authorized by him, in relation to maintenance or repair or servicing of any goods or equipment, excluding motor vehicle;

    
    
65. “management consultant” means any person who is engaged in providing any service, either directly or indirectly, in connection with the management of any organization in any manner and includes any person who renders any advice, consultancy or technical assistance, relating to conceptualizing, devising, development, modification, rectification or upgradation of any working system of any organization;
    
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 a consideration for organizing any official, social or business function;
    
67. “mandap keeper” means a person who allows temporary occupation of a mandap for a consideration for organizing any official, social or business function;
    
68. “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;
    
69. “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 customized and syndicated research services;
    
70. “maxicab” has the meaning assigned to it in clause (22) of section 2 of the Motor Vehicles Act, 1988 (59 of 1988);
    
71. “motorcab” 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 clasue (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);
    
74. “non-banking financial company” has the meaning assigned to it in clause (f) of section 45-I of the Reserve Bank of India Act, 1934 (2 of 1934);
    
75. “on-line information and database access or retrieval” means providing data or information, retrievable or otherwise, to a customer, in electronic form through a computer network;
    
    

    (75a)	“opinion poll” means any service designed to secure information on public opinion regarding social, economic, political or other issues;
    (75b)	“opinion poll agency” means any person engaged in providing any service in relation to opinion poll;

    
    
76. “other port” has the meaning assigned to “port” in clause (4) of section 3 of the Indian Ports Act, 1908 (15 of 1908), but does not include the port defined in clause (80);
    
    

    (76a)

    “outdoor caterer” means a caterer engaged in providing services in connection with catering at a place other than his own;

    
    
77. “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;
    
    

    (77a)	“pandal or shamiana” means a place specially prepared or arranged for organizing an official, social or business function;
    (77b)	“pandal or shamiana contractor” means a person engaged in providing any service, either directly or indirectly, in connection with the preparation, arrangement, erection or decoration of a pandal or shamiana and includes the supply of furniture, fixtures, lights and lighting fittings, floor coverings and other articles for use therein;

    
    
78. “photography” includes still photography, motion picture photography, laser photography, aerial photography or fluorescent photography;
    
79. “photography studio or agency” means any professional photographer or a commercial concern engaged in the business of rendering service relating to photography;
    
80. “policyholder” has the meaning assigned to it in clause (2) of section 2 of the Insurance Act, 1938 (4 of 1938);
    
81. “port” has the meaning assigned to it in clause (q) of section 2 of the Major Port Trusts Act, 1963 (38 of 1963);
    
82. “port service” means any service rendered by a port or other port or any person authorized by such port or other port, in any manner, in relation to a vessel or goods;
    
83. “practicing 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 (38 of 1949) and includes any concern engaged in rendering services in the field of chartered accountancy;
    
84. “practicing 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 (23 of 1959) and includes any concern engaged in rendering services in the field of cost accountancy;
    
85. “ practicing 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 provision of the Company Secretaries Act, 1980 (56 of 1980) and includes any concern engaged in rendering services in the field of company secretaryship;
    
86. “ prescribed” means prescribed by rules madder under this Chapter;
    
    

    (86a)	“programme” means any audio or visual matter, live of recorded, which is intended to be disseminated by transmission of electro-magnetic waves through space or through cables intended to be received by the general public either directly or indirectly through the medium of relay stations;
    (86b)	“programme producer” means a commercial concern which produces a programme on behalf of another person;

    
    
87. “rail travel agent” means any person engaged in providing any service connected with booking of passage for travel by rail;
    
88. “real estate agent” means a person who is engaged in rendering any service in relation to sale, purchase, leasing or renting, of real estate and includes a real estate consultant;
    
89. “real estate consultant” means a person who renders in any manner, either directly or indirectly, advice, consultancy or technical assistance, in relation to evaluation, conception, design, development, construction, implementation, supervision, maintenance, marketing, acquisition or management, of real estate;
    
    

    (89a)	“recognized association” has the meaning assigned to it in clause (j) of section 2 of the Forward Contracts (Regulation) Act, 1952 (74 of 1952);
    (89b)	“registered association” has the meaning assigned to it in clause (jj) of section 2 of the Forward Contracts (Regulation) Act, 1952 ( 74 of 1952];

    
    
90. “recognized stock exchange” has the meaning assigned to it in clause (f) of section 2 of the Securities Contracts (Regulation) Act, 1956 (42 of 1956);
    
91. “rent-a-cab scheme operator” means any person engaged in the business of renting of cabs;
    
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, to a client, in one or more disciplines of science or technology;
    
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 commercial concern 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;
    
95. “service tax” means tax leviable under the provision of this Chapter;
    
96. “ship” means a sea-going vessel and includes a sailing vessel;
    
97. “shipping line” means any person who owns or charters a ship and includes an enterprise which operates or manages the business of shipping;
    
98. “sound recording” means recording of sound on a magnetic storage device and includes editing thereof, in any manner;
    
99. “sound recording studio or agency” means any commercial concern engaged in the business of rendering any service relating to sound recording;
    
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;

     
     
101. “stock broker” means a person, who has either made an application for registration or is registered as a stock-broker or sub-broker, as the case may be, in accordance with the rules and regulation made under the Securities and Exchange Board of India Act, 1992 (15 of 1992);]
     
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;
     
103. omitted by the Finance (No. 2) Act, 2004, w.e.f. 10-09-2004. Prior to its omission, clause (103) read as under : ‘(103) “sub-broker” means a sub-broker who has either made an application for registration or is registered as a sub-broker in accordance with the rules and regulations made under the Securities and Exchange Board of India Act, 1992 (15 of 1992);’
     
104. “subscriber” means a person to whom any service of a telephone connection or a facsimile (FAX) or a leased circuit or a pager or a telegraph or a telex has been provided by the telegraph authority;
     
     

     (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;

     
     
105. “taxable service” means any service provided, -
     
     

     (a)	to [any person], by a stock-broker in connection with sale or purchase of securities listed on a recognized stock exchange;
     (b)	to a subscriber, by the telegraph authority in relation to a telephone connection;
     (c)	to a subscriber, by the telegraph authority in relation to a pager;
     (d)	to a policy holder, by an insurer carrying on general insurance business in relation to general insurance business;
     (e)	to a client, by an advertising agency in relation to advertisement, in any manner,
     (f)	to a customer, by a courier agency in relation to door-to-door transportation of time sensitive documents, goods or articles;
     (g)	to a client, by a consulting engineer in relation to advice, consultancy or technical assistance in any manner in one or more disciplines of engineering [but not in the discipline of computer hardware engineering or computer software engineering;]
     (h)	to a client, by a custom house agent in relation to the entry or departure of conveyances or the import or export of goods;
     (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)	to a client, by a clearing and forwarding agent in relation to clearing and forwarding operations, in any manner;
     (k)	to a client, by a manpower recruitment agency in relation to the recruitment of manpower, in any manner;
     (l)	to a customer, by an air travel agent in relation to the booking of passage fore travel by air;
     (m)	to a client, by a mandap keeper in relation to the use of mandap in any manner including the facilities provided to the client in relation to such use and also the services, if any, rendered as a caterer;
     (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)	to a client, by an architect in his professional capacity, in any manner;
     (q)	to a client, by an interior decorator in relation to planning, design or beautification of spaces, whether man-made or otherwise, in any manner;
     (r)	to a client, by a management consultant in connection with the management of any organization, in any manner;
     (s)	to a client, by a practicing chartered accountant in his professional capacity, in any manner;
     (t)	to a client, by a practicing cost accountant in his professional capacity, in any manner;
     (u)	to a client, by a practicing company secretary in his professional capacity, in any manner;
     (v)	to a client, by a real estate agent in relation to real estate;
     (w)	to a client, 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;
     (x)	to a client, by a credit rating agency in relation to credit rating of any financial obligation, instrument or security;
     (y)	to a client, by a market research agency in relation to market research of any product, service or utility, in any manner;
     (z)	to a client, by an underwriter in relation to underwriting, in any manner;
     (za)	to a client, by a scientist or a technocrat, or any science or technology institution or organization, in relation to scientific or technical consultancy;
     (zb)	to a customer, by a photography studio or agency in relation to photography, in any manner,
     (zc)	to a client, by any commercial concern in relation to holding of a convention, in any manner;
     (zd)	to a subscriber, by the telegraph authority in relation to a leased circuit;
     (ze)	to a subscriber, by the telegraph authority in relation to a communication through telegraph;
     (zf)	to a subscriber, by the telegraph authority in relation to a communication through telex;
     (zg)	to a subscriber, by the telegraph authority in relation to a facsimile (FAX) communication;
     (zh)	to a customer, by a commercial concern, in relation to on-line information and database access or retrieval or both in electronic form through computer network, in any manner;
     (zi)	to a client, by a video production agency in relation to video-tape production, in any manner;
     (zj)	to a client, by a sound recording studio or agency in relation to any kind of sound recording;
     (zk)	to a client, by a broadcasting agency or organization in relation to broad casting in any manner and, in the case of a broadcasting agency or organization, 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 programme or colleting the broadcasting charges on behalf of the said agency or organization. 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 a taxable service in relation to broadcasting, even if the encryption of signals or beaming thereof through the satellite might have taken place outside India;
     (zl)	to a policy holder or insurer, by an actuary, or intermediary or insurance agent, in relation to insurance auxiliary services concerning general insurance business;
     (zm)	[to a customer, by a banking company or a financial institution including a non-banking financial company, or any other body corporate or commercial concern, in relation to banking and other financial services;]
     (zn)	to any person, by a port or any person authorized by the port, in relation to port services, in any manner;
     (zo)	to a customer, by an authorized service station, in relation to any service or repair of motor cars or two wheeled motor vehicles, in any manner;
     (zp)	[omitted by Finance (No. 2) Act, 2004, w.e.f. 10-09-2004. Prior to its omission, sub-clause (zp) read as under : “(zp) to a customer, by a body corporate other than the body corporate referred to in sub-clause (zm), in relation to banking and other financial services;”]
     (zq)	to a customer, by a beauty parlour in relation to beauty treatment;
     (zr)	to any person, by a cargo handling agency in relation to cargo handling services;
     (zs)	[to any person, by a cable operator, including a multisystem operator,] in relation to cable services;
     (zt)	to a customer, by a dry cleaner in relation to dry cleaning;
     (zu)	to a client, by an event manager in relation to event management;
     (zv)	to any person, by a fashion designer in relation to fashion designing;
     (zw)	to any person, by a health club and fitness centre in relation to health and fitness services;
     (zx)	to a policyholder, by an insurer carrying on life insurance business in relation to [the risk cover in life insurance];
     (zy)	to a policyholder or insurer by an actuary, or intermediary or insurance intermediary or insurance agent, in relation to insurance auxiliary services concerning life insurance business;
     (zz)	to a customer, 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;
     (zzb)	to a client, by a commercial concern in relation to business auxiliary service;
     (zzc)	to any person, by a commercial training or coaching centre in relation to commercial training or coach