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.
“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
