(a) construction of a new residential complex or a part thereof; or (b) completion and finishing services in relation to residential complex such as glazing, plastering, painting, floor and wall tiling, wall covering and wall papering, wood and metal joinery and carpentry, fencing and railing, construction of swimming pools, acoustic applications or fittings and other similar services; or (c) repair, alteration, renovation or restoration of, or similar services in relation to, residential complex;
Company secretary’s (practising) services means any service provided or to be provided [to any person], by a practising company secretary in his professional capacity, in any manner; “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 provisions of the Company Secretaries Act, 1980 (56 of 1980) and includes any concern engaged in rendering services in the field of company secretaryship;
Commodity exchange service means any service provided or to be provided to any person, by(zzzzh) to any person, by a recognised association or a registered association in relation to assisting, regulating or controlling the business of the sale or purchase of any goods or forward contracts and includes services provided in relation to trading, processing clearing and settlement of transactions in goods or forward contracts.
“Taxable service” means any service provided or to be provided to any person, by any other person, by granting the right or by permitting commercial use or exploitation of any event including an event relating to art, entertainment, business, sports or marriage organized by such other person.
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;
