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;
“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.
“Travel agent” means any person engaged in providing any service connected with booking of passage for travel, but does not include air travel agent and rail travel agent. “Taxable Service” means any service provided or to be provided to any person, by a travel agent, in relation to the booking of passage for travel.
Transport of Goods by Rail Service means any service provided or to be provided to any person, by any other person, in relation to transport of goods by rail, in any manner. Transport of goods in containers by rail- The levy is on transport of goods in containers by rail. Service provided by Indian Railways is excluded. Suitable abatement for the amount paid by such service providers to railways for haulage services will be prescribed separately. The levy will, therefore, be restricted only to that portion of the consideration received and retained by the service provider for the services provided.
“Survey and exploration of mineral” means geological, geophysical or other prospecting, surface or sub-surface surveying or map making service, in relation to location or exploration of deposits of mineral, oil or gas. “Taxable service” means any service provided or to be provided to any person, by any person, in relation to survey and exploration of mineral.
Service tax on Transport of Goods through Pipeline / Conduit Services means any service provided or to be provided to any person, by any other person, in relation to transport of goods other than water, through pipeline or other conduit. (Section 65 (105) (zzz) of Finance Act, 1994 as amended)
“Outdoor caterer” means a caterer engaged in providing services in connection with catering at a place other than his own but including a place provided by way of tenancy or otherwise by the person receiving such services. “Taxable service” means any service provided or to be provided to any person, by an outdoor caterer.
Storage and Warehousing Services means any service provided or to be provided to any person, by a storage or warehouse keeper in relation to storage and warehousing of goods. “Storage and warehousing” includes storage and warehousing services for goods including liquids and gases but does not include any service provided for storage of agricultural produce or any service provided by a cold storage.
Steamer Agent’s Services means any service provided or to be provided to a shipping line, by a steamer agent in relation to a ship’s husbandry or dispatch or any administrative work related thereto as well as the booking, advertising or canvassing of cargo, including container feeder services.
Foreign Exchange broking services means any service provided or to be provided to any person, by a foreign exchange broker, including an authorised dealer in foreign exchange or an authorised money changer, other than a banking company or a financial institution including a non-banking financial company or any other body corporate or commercial concern referred to in sub clause (zm);
