ASG Mr. Vivek Tankha’s letter to FM, circulated under Letter F.No.276/282/2010-CX.8A by CBEC, has confused many a landlord who are pressing the tenants to pay up the Service Tax on renting. Excerpts : 3.The Ld. ASG has opined …He has advised that applications may be moved before all the High Courts in India for vacation of interim direction issued in favour of the petitioners.
Programme (T. V. Or Radio) Services means any service provided or to be provided to any person, by a programme producer, in relation to a programme. “Programme” means any audio or visual matter, live or recorded, which is intended to be disseminated by transmission of electro-magnetic waves through space or through cables intended to be received by the general public either directly or indirectly through the medium of relay stations. “Programme producer” means any person who produces a programme on behalf of another person;
Technical Testing and Analysis Services means any service provided or to be provided to any person, by a technical testing and analysis agency, in relation to technical testing and analysis. “Technical Testing and Analysis” means any service in relation to physical, chemical, biological or any other scientific testing or analysis of information technology software or any immovable property, but does not include any testing or analysis service provided in relation to human beings or animals;
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;
