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Definitions

(1) In these rules, unless the context otherwise requires,-
 
(a) "Act" means the Finance Act, 1994 (32 of 1994);
 
(b) "assessment" includes self assessment of service tax by the assessee, reassessment, provisional assessment, best judgment assessment and any order of assessment in which the tax assessed is nil; determination of the interest on the tax assessed or reassessed;]
 
(c) "Form" means a Form appended to these rules;
 
(cc) "Half year" means the period between 1st April to 30th September or 1st October to 31st March of a financial year;
 
(ccc) “input service distributor” has the meaning assigned to it in clause (m) of rule (2) of CENVAT Credit Rules, 2004
 
(d) "Person liable for paying service tax" means,-
 
      (i) in relation to a telephone connection or pager [or a communication through telegraph or

          telex or a facsimile communication or a leased circuit]-

              (a)the Director General of Posts and Telegraphs, referred to in clause (6) of Section 3

              of the Indian Telegraph Act, 1885(13 of 1885); or

             (b) the Chairman-cum-Managing Director, Mahanagar Telephone Nigam Ltd, Delhi, a

             company registered under the Companies Act, 1956 (1 of 1956); or
 
             (c) any other person who has been granted a license by the Central Government under

             the first proviso to sub-section (1) of Section 4 of the Indian Telegraph Act, 1885(13

             of  1885);
 
      (ii) in relation to general insurance business-
 
            (a) the Chairman of the General Insurance Corporation of India, Mumbai; or
  
            (b) the Chairman-cum-Managing Director of the National Insurance company Ltd.,

            Calcutta; or

            (c) the Chairman-cum-Managing Director of the New India Assurance Company Ltd;

            Mumbai; or
  
           (d) the Chairman-cum-Managing Director of the Oriental Insurance Company Ltd., Delhi;

           or  
 
 
           (e) the Chairman-cum-Managing Director of the United India Insurance Company Ltd.,

          Chennai; or
 
           (f) any other person carrying on general insurance business and who has obtained a

         certificate of registration under section 3 of the Insurance Act, 1938 (4 of 1938); and
 
    (iii) in relation to insurance auxiliary service by an insurance agent, any person carrying on

     the general insurance business or the life insurance business, as the case may be, in India;
 
    (iv) in relation to any taxable service provided by a person who is a non-resident or is from

    outside India, dose not have any office in India, the person receiving taxable service in

    India;
 
    (v) In relation to any taxable service provided by a goods transport agency, where the

    consignor or the consignee of goods is,-
 
         (a) any factory registered under or governed by the factories Act, 1948 ( 63 of 1948);
 
         (b) any company established by or under the Companies Act, 1956 (1 of 1956);
 
         (c) any corporation established by and under any law;
 
         (d) any society registered under the Society Registration Act, 1860 (21 of 1860) or any

        other law corresponding to that Act in force in any part of India;
 
         (e) any co-operative society established by or under any other law;
 
         (f) any dealer of excisable goods, who is registered under the Central Excise Act, 1944

         ( 1 of 1944) or rules made thereunder; or
  
         (g) any body corporate established, or a partnership firm registered, by or under any
 
             law; any person who pays or is liable to pay freight himself or through his agent for

             transportation of such goods by road or road carriage;
 
    (vi) in relation to business auxiliary service of distribution of mutual fund by a mutual fund

    distributor or an agent, as the case be, the mutual fund or asset management company, as

    the case may be, receiving such service;
 
(e) "quarter" means the period between 1st January to 31st March or 1st April to 30th June or

1st July to 30th September or 1st October to 31st December of a financial year;]

 (2) All words and expressions used but not defined in these rules but defined in the Central Excise Act, 1944 (1 of 1944) [and the rules made thereunder shall have the meanings assigned to them in that Act and rules.]

 

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