Mailing List Compilation and Mailing Services means any service provided or to be provided to any person, by any other person, in relation to mailing list compilation and mailing; “Mailing List Compilation and Mailing” means any service in relation to — (i) compiling and providing list of name, address and any other information from any source; or (ii) sending document, information, goods or any other material in a packet, by whatever name called, by addressing, stuffing, sealing, metering or mailing, for or on behalf of, the client; [Section 65(63a) of Finance Act, 1994 as amended]
Real Estate Agent’s Services means any service provided or to be provided to any person, by a real estate agent in relation to real estate. “Real estate agent” means a person who is engaged in rendering any service in relation to sale, purchase, leasing or renting, of real estate and includes a real estate consultant. “Real estate consultant” means a person who renders in any manner, either directly or indirectly, advice consultancy or technical assistants, in relation to evaluation, conception, design, development, construction, implementation, supervision, maintenance, marketing, acquisition or management of real estate.
Security Agency Services means any service provided or to be provided to any person, by a security agency in relation to the security of any property or person, by providing security personnel or otherwise and includes the provision of services of investigation, detection or verification of any fact or activity. “Security agency” means any person engaged in the business of rendering services relating to the security of any property, whether movable or immovable, or of any person, in any manner and includes the services of investigation, detection or verification, of any fact or activity, whether of a personal nature or otherwise, including the services of providing security personnel.
Management or Business Consultant’s Services means any service provided or to be provided to any person, by a management or business consultant in connection with the management of any organization or business in any manner; “Management or business Consultant” means any person who is engaged in providing any service, either directly or indirectly, in connection with the management of any organisation or business in any manner and includes any person who renders any advice, consultancy or technical assistance, in relation to financial management, human resources management, marketing management, production management, logistics management, procurement and management of information technology resources or other similar areas of management;
Rail Travel Agent’s Services means any service provided or to be provided to any person, by a rail travel agent in relation to booking of passage for travel by rail. “Rail travel agent” means any person engaged in providing any service connected with booking of passage for travel by rail.
Medical Records Maintenance Service means any service provided or to be provided to any business entity, by any other person, in relation to storing, keeping or maintaining of medical records of employees of a business entity.
Recovery Agent’s Services means any service provided or to be provided to a banking company or a financial institution including a non banking financial company or any other body corporate or a firm, by any person, in relation to recovery of any sums due to such banking company or financial institution, including a non-banking financial company, or any other body corporate or a firm, in any manner.
Public Relation Service means any service provided or to be provided to any person, by any other person, in relation to managing the public relations of such person, in any manner. “Public relations” includes strategic counseling based on industry, media and perception research, corporate image management, media relations, media training, press release, press conference, financial public relations, brand support, brand launch, retail support and promotions, events and communications and crisis communications.
Insurance Business Services (General Insurance) Service means any service provided or to be provided to a policy holder or any person, by an insurer, including re-insurer carrying on general insurance business in relation to general insurance businesses; “General Insurance Business” has the meaning assigned to it in clause (g) of section 3 of General Insurance Business (Nationalisation) Act, 1972 (57 of 1972); [Section 65 (49) of Finance Act, 1994 as amended]
Every person executing works contracts shall pay tax on the value of goods at the time of incorporation of such goods in the works executed at the rates applicable to the goods under this Act: Provided that where accounts are not maintained to determine the correct value of goods at the time of incorporation , such person shall pay tax at the rate of twelve and half per cent on the total consideration received or receivable, subject to such deductions , as may be prescribed
