Foreign Exchange broking services means any service provided or to be provided to any person, by a foreign exchange broker, including an authorised dealer in foreign exchange or an authorised money changer, other than a banking company or a financial institution including a non-banking financial company or any other body corporate or commercial concern referred to in sub clause (zm);
“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;
“Event Management” means any service provided in relation to planning, promotion, organizing or presentation of any arts, entertainment, business, sports, [marriage]* or any other event and includes any consultation provided in this regard;
Erection, commissioning or installation service means any service provided by a commissioning and installation agency, in relation to,— (i) erection, commissioning or installation of plant, “machinery, equipment or structures, whether pre-fabricated or otherwise” or (ii) installation of—(a) electrical and electronic devices, including wirings or fittings therefor; or (b) plumbing, drain laying or other installations for transport of fluids; or (c) heating, ventilation or air-conditioning including related pipe work, duct work and sheet metal work; or (d) thermal insulation, sound insulation, fire proofing or water proofing; or (e) lift and escalator, fire escape staircases or travelators; or (f) such other similar services;
“Dry Cleaning” includes dry cleaning of apparels, garments or other textile, fur or leather articles; “Taxable Service” means any service provided or to be provided, [to any person], by a dry cleaner in relation to dry cleaning;
Dredging services – “Dredging” includes removal of material including, silt, sediments, rocks, sand, refuse, debris, plant or animal matter in any excavating, cleaning, deepening, widening or lengthening, either permanently or temporarily, of any river, port, harbour, backwater or estuary;
“Development and supply of content” includes development and supply of mobile value added services, music, movie clips, ring tones, wall paper, mobile games, data, whether or not aggregated, information, news and animation films.
Forward Contract Service means any service provided or to be provided, to any person, by a member of a recognized association or a registered association, in relation to a forward contract; and the term “service provider” shall be construed accordingly;
Franchise Services means any service provided or to be provided to a franchisee, by the franchisor in relation to franchise; “Franchise” means an agreement by which the 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;
The dispute in the present appeal relates to the availment of service tax paid on the insurance service availed by the appellant to cover the damage or loss to the goods exported by the appellant, in as much as the said policy is for covering the goods in the foreign countries except India, lower authorities have held that the same cannot be considered as input services.
