Transport of Goods by Air Services means any service provided or to be provided to any person, by air craft operator, in relation to transport of goods by aircraft; “Aircraft” has the meaning assigned to it in clause (1) of section 2 of the Aircraft Act, 1934 (22 of 1934); “Aircraft operator” means any person which provides the service of transport of goods or passengers by aircraft;
Insurance Business Services (Life Insurance) means any service provided or to be provided to a policy holder or any person, by an insurer, including re-insurer carrying on life insurance business in relation to risk cover in life insurance; “Insurer” means nay person carrying on the general insurance business or life insurance business and includes a re-insurer”;
Insurance Auxiliary Services Concerning General Insurance Business means any service provided or to be provided to a policy holder or any person or insurer, including re-insurer by an actuary or intermediary or insurance intermediary or insurance agent, in relation to insurance auxiliary services concerning general insurance business. “Insurance Auxiliary Service” means any service provided by an actuary, an intermediary or insurance intermediary or an insurance agent in relation to general insurance business or life insurance business and includes risk assessment, claim settlement, survey and loss assessment;
Intellectual Property Services means any service provided or to be provided to any person, by the holder of intellectual property right, in relation to intellectual property service; “Intellectual Property Right” means any right to intangible property, namely, trade marks, designs, patents or any other similar intangible property, under any law for the time being in force, but does not include copyright;
Interior Decorator’s Services means any service provided or to be provided to any person, by an interior decorator in relation to planning, design or beautification of spaces, whether manmade or otherwise, in any manner; “Interior Decorator” means any person engaged, whether directly or indirectly, in the business of providing by way of advice, consultancy, technical assistance or in any other manner, services related to planning, design or beautification of spaces, whether man-made or otherwise and includes a landscape designer;
Health Club and Fitness Centre Services means any service provided or to be provided to any person, by a health club and fitness centre in relation to health and fitness services; [Section 65 (105) (zw) of Finance Act, 1994 as amended].
Insurance Auxiliary Services Concerning Life Insurance Business means any service provided or to be provided to a policy holder or any person or insurer, including re-insurer by an actuary, or intermediary or insurance intermediary or insurance agent, in relation to insurance auxiliary services concerning life insurance business; “Insurance Auxiliary Service” means any service provided by an actuary, an intermediary or insurance intermediary or an insurance agent in relation to general insurance business or life insurance business and includes risk assessment, claim settlement, survey and loss assessment;
Mandap Keeper’s Services means any service provided or to be provided to any person, by a Mandap keeper in relation to the use of Mandap in any manner including the facilities provided or to be provided to [such person] in relation to such use and also the services, if any, provided or to be provided as a caterer; “Mandap” means any immovable property as defined in section 3 of the Transfer of Property Act, 1882 (4 of 1882) and includes any furniture, fixtures, light fittings and floor coverings therein let out for consideration for organizing any official, social or business function;
Rapidly growing Indian economy and the strides taken by Indian firms to go global have thrown up the need for”globalisation of Indian accountants”to tap into growing opportunities, the President of the Indian Chartered Accountants of India (ICAI) said today.
“Opinion poll” means any service designed to secure information on public opinion regarding social, economic, political or other issues. “Opinion poll agency” means any person engaged in providing any service in relation to opinion poll. “Taxable service” means any service provided or to be provided to any person, by an opinion poll agency, in relation to opinion poll.
