“Registrar to an issue” means any person carrying on the activities in relation to an issue including collecting application forms from investors, keeping a record of applications and money received from investors or paid to the seller of securities, assisting in determining the basis of allotment of securities, finalizing the list of persons entitled to allotment of securities and processing and dispatching allotment letters, refund orders or certificates and other related documents.
Supply of Tangible Goods Services means any service provided or to be provided 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.
Video Tape Production Services means any service provided or to be provided to any person, by a video production agency in relation to video-tape production, in any manner; (Section 65 (105) (zi) of Finance Act, 1994 as amended) . “Video production agency” means any professional videographer or any person engaged in the business of rendering services relating to video-tape production.
Underwriters Services means any service provided or to be provided to any person, by an underwriter in relation to underwriting, in any manner. “Underwriter” has the meaning assigned to it in clause (f) of rule 2 of the Securities and Exchange Board of India (Underwriters) Rules, 1993.
Lottery and other Games of Chance Services means any service provided or to be provided to any person, by any other person, for promotion, marketing, organizing or in any other manner assisting in organizing 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.
Pandal or Shamiana Services means a place specially prepared or arranged for organizing an official, social or business function. “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.
Legal consultancy services means any service provided or to be provided to a business entity, by any other business entity, in relation to advice, consultancy or assistance in any branch of law, in any manner. Provided that any service provided by way of appearance before any court, tribunal or authority shall not amount to taxable service
Stock Exchange Service means any service provided or to be provided to any person, by a recognized 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.
“Taxable Service” means any service provided or to be provided 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.
“Survey and map-making” means geological, geophysical or any other prospecting, surface, sub-surface or aerial surveying or map-making of any kind, but does not include survey and exploration of mineral. “Taxable Service” means any service provided or to be provided 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.
