(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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