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Commercial training or coaching services 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 preschool coaching and training centre or any institute or establishment which issues any certificate or diploma or degree or any educational qualification recognised by law for the time being in force
Club’s or Association’s membership services means any service provided or to be provided to its members, by any club or association in relation to provision of services, facilities or advantages for a subscription or any other amount;
Clearing and processing house services means any service provided or to be provided to any person, by a processing and clearing house 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.
Clearing and forwarding agent’s services means any service provided or to be provided [to any person], by a clearing and forwarding agent in relation to clearing and forwarding operations, in any manner; 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;
Service Tax on Cleaning Services- “Cleaning Activity” means cleaning, including specialised cleaning services such as disinfecting, exterminating or sterilising of objects or premises. Taxable Service” means any service provided or to be provided to any person, by any other person, in relation to cleaning activity.
Chartered Accountant’s (practising) services – “Taxable Service” means any service provided or to be provided [to any persona], by a practicing chartered accountant in his professional capacity, in any manner;
“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 nay other freight terminal, for all modes of transport and cargo handling services incidental to freight, but does not include handling of export cargo or passenger baggage or mere transportation of goods;
Cable Operator’s services- “Taxable Service” means any service provided or to be provided to any person, to any person, by a cable operator including a multisystem operator in relation to cable services; (Section 65 (105) (zs) of the Finance Act, 1994)
Business Support Service-“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, operational assistance for marketing, formulation of customer service and pricing policies, infrastructural support services and other transaction processing.
Business Exhibition Service- “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;
