Market Research Agency’s Services means any service provided or to be provided to any person, by a market research agency in relation to market research of any product, service or utility, in any manner. “Market research agency” means any person 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.
“On-line information and database access or retrieval” means providing data or information, retrievable or otherwise, to any person, in electric form through a computer network. “Taxable service” means any service provided or to be provided to any person, by any person, in relation to on-line information and database access or retrieval or both in electronic form through computer network, in any manner.
Stock Broking Services means any service provided or to be provided to any person, by a stock-broker in connection with the sale or purchase of securities listed on a recognized stock exchange. “Stock-broker” means a person, who has either made an application for registration or is registered as a stock broker, in accordance with the rules and regulations made under the Securities and Exchange Board of 1ndia Act, 1992 (15 of 1992).
Photography Services means any service provided or to be provided to an y person, by a photography studio or agency in relation to photography, in any manner. “Photography studio or agency” means any professional photographer or any person engaged in the business of rendering service relating to photography.
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. “Taxable service” means any service provided or to be provided to any person, by a sound recording studio or agency in relation to any kind of sound recording.
Rent-A-Cab Services means any service provided or to be provided to any person by a rent-a-cab scheme operator in relation to the renting of a cab. Schools running transport services for their students are not liable to pay Service Tax under the category of tour operator. No tax on renting of ambulance
“Ship management service” includes, – (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. (Section 65(96 a) of Finance Act, 1994 as amended)
Share Transfer Agent Service means any service provided or to be provided to any person, by a share transfer agent, in relation to securities. “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.
Information Technology Software Services means any service provided or to be provided to any person, by any other person in relation to information technology software, including,- 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, specification for a database design, guidance and assistance during the start up phase of a new system, specifications to secure a database, advice on proprietary information technology software,(v) 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,(vi) providing the right to use information technology software supplied electronically.
Mining service means any service provided or to be provided to any person, by any other person in relation to mining of mineral, oil or gas. Mining Service- Applicability of Service Tax on activities undertaken in mining sector before 1-6-2007- Vide appropriate entry in the Finance Act, 2007,’service provided by any person to any person in relation to mining of minerals, oil or gas’ has been comprehensively brought under the ambit of service tax with effect from 1.6.2007. However, for the prior period, certain disputes relating to chargeability of service tax on some of the services provided to mining sector were reported. In this regard, a draft circular dated 9.10.06 was put up on the official web-site, soliciting response from the stakeholders. The responses received have since been examined.
