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DRAFT CIRCULAR
Circular No. / /2007-ST
New Delhi, dated - - July, 2007
F.No.354/28/2007-TRU
Government of India
Ministry of Finance
Department of Revenue
Tax Research Unit
Sub: Clarification on
technical issues relating to scope and classification of taxable services,
levy of service tax and valuation of taxable services - reg.
Service Tax was introduced in the year 1994
with three taxable services. At present, one hundred services are
specified as taxable services. Since the introduction of service tax,
number of clarifications in the form of circulars/instructions/letters has
been issued by the Central Board of Excise & Customs (CBEC), Director
General (Service Tax) and field formations.
2. Government decided to undertake a
comprehensive review of all the clarifications issued since the
introduction of service tax on matters relating to service tax in various
forms by different authorities keeping in view the changes that had taken
place in the statutory provisions, the judicial pronouncements and other
relevant factors and appointed a Committee under Shri T.R.Rustagi, former
Chief Commissioner of Customs & Central Excise and Director General of
Inspection to undertake the review of clarifications.
3. Comments, views and suggestions were also
sought from the trade and industry associations, departmental officers and
interested persons.
4. Shri T.R.Rustagi submitted his report to the
Government and suggested to withdraw all the clarifications and codify the
clarifications into two circulars - one relating to technical issues and
the other relating to procedural issues. The report of Shri T.R.Rustagi
has been placed on the CBEC web site for comments and suggestions.
5. Taking into consideration the report
submitted by Shri T.R.Rustagi, views and suggestions received from the
trade and industry associations, departmental officers and other
stakeholders, it is proposed to codify and issue a comprehensive circular
on technical issues. A separate circular will be issued for procedural
issues.
6. This circular supersedes all circulars,
clarifications and communications issued from time to time by the CBEC, DG
(Service Tax) and various field formations on all technical issues
including scope and classification of taxable services, valuation of
taxable services, export of services, services received from outside
India, scope of exemptions and all other matters on levy of service tax.
With the issue of this circular, all the clarifications issued on
technical issues relating to service tax stand withdrawn.
7. At the time of introduction of the Finance
Bills and after enactment of respective Finance Acts, TRU issue letters
explaining the scope of various provisions contained in the Finance
Bills/Acts. Such letters explaining the provisions contained in the
Finance Bill/Finance Act would be read in the relevant context.
8. Views stated in the circular reflect the
interpretation of the law and the current practice of the department.
This circular is not to be treated as part of law and does not override
it. Relevant statutory provisions are to be referred.
9. REFERENCE CODING SYSTEM: In
the circular, for ease of reference a coding system is followed. Views
are indicated separately for each individual issue. For each issue, a
corresponding reference code is given. Each taxable service is identified
by a three-digit code. First three digits of the reference code relates
to a specific taxable service. In addition, following three digit codes
are also followed:
996 - Services provided from outside India
and received in India.
997 - Export of Services
998 - Valuation of taxable services.
999 - Miscellaneous purposes.
Three-digit code is followed by a dot and two digits.
The two digits after the dot indicate number of the issue clarified under
that particular taxable service. Digit codes are followed by a slash
and thereafter the date of issue of the clarification is indicated.
10.
List of three-digit codes and the corresponding subject is given in
Annexure I.
|
Reference Code
|
Issue
|
Comment
|
|
(1)
|
(2)
|
(3)
|
|
002.01 / 01.07.07
|
Whether service tax is leviable on the amount
collected as surcharge for delayed payment of telephone bills?
|
An amount collected for delayed payment of a
telephone bill is not to be treated as consideration charged for
provision of telecom service and therefore, does not form part of
the value of taxable service under section 67 read with Service Tax
(Determination of Value) Rules, 2006.
|
|
004.01 / 01.07.07
|
Persons / agencies canvass advertisements for
publishing, on commission basis. Such persons / agencies do not
provide any other services like making, preparation, display or
exhibition of advertisement. Whether merely canvassing advertisement
for publishing on a commission basis by persons / agencies is
classifiable as Advertising Agency service [section 65(105)(e)] or
not?
|
Merely canvassing advertisements for publishing, on
commission basis, is not classifiable under the taxable service
falling under section 65(105)(e). Such
services are leviable to service tax under business auxiliary
service [section 65(105)(zzb)]. |
|
005.01 / 01.07.07
|
Some transporters undertake door- to-door
transportation of goods or articles and they have made special
arrangements for speedy transportation and timely delivery of such
goods or articles. Such services are known as 'Express Cargo
Service' with assurance of timely delivery.
Whether such 'Express cargo service' is covered under courier agency
service [section 65(105)(f)]?
|
The nature of service provided by 'Express Cargo
Service' provider falls within the scope and definition of the
courier agency. Hence, the said service is leviable to service tax
under courier agency service [section 65(105)(f)]. |
|
005.02 / 01.07.07
|
"Angadia" undertakes delivery of documents, goods or
articles received from a customer to another person for a
consideration. Whether services provided by
angadia is leviable to service tax under courier agency service
[section 65(105)(f)]?
|
Angadias are covered within the definition of
'courier agency' [section 65(33)]. Therefore, such services provided
by angadia is leviable to service tax under courier agency service
[section 65(105)(f)]. |
|
006.01 / 01.07.07
|
Whether a self-employed professionally qualified
engineer can be considered as 'consulting engineer' [section 65(31)]
and service provided by such self-employed professionally qualified
engineer to a client in relation to one or more discipline of
engineering is leviable to service tax under consulting engineer
service [section 65(105)(g)]?
|
Consulting engineers include self-employed
professionally qualified engineer, whether or not employing others
for assistance. Services provided by such
self-employed professionally qualified engineer to a client in
relation to one or more discipline of engineering is leviable to
service tax under consulting engineer service [section 65(105)(g)].
|
|
010.01/ / 01.07.07
|
Educational institutes
such as IITs, IIMs charge a fee from prospective employers like
corporate houses / MNCs, who come to the institutes for recruiting
candidates through campus interviews. Whether services provided by
such institutions in relation to recruitment of manpower are
leviable to service tax under 'manpower recruitment or supply
agency' service [section 65(105)(k)]?
|
'Manpower recruitment or
supply agency' is defined as "any person engaged in
providing any service, directly or indirectly, in any manner for
recruitment or supply of manpower, temporarily or otherwise, to a
client" [section65(68)]. Educational institutes such as IITs,
IIMs, fall within the definition of 'manpower recruitment or supply
agency', and service tax is leviable on services provided by such
institutions in relation to campus recruitment under section
65(105)(k).
|
|
012.01 / 01.07.07
|
"Mandap" is defined as any immovable property as
defined in section 3 of the Transfer of Property Act, 1882 and
includes any furniture, fixtures, light fittings and floor coverings
therein let out for a consideration for organizing any official,
social or business function. [section 65(66)]
"Mandap keeper" is defined as a person who allows
temporary occupation of a mandap for a consideration for organising
any official, social or business function [section 65(67)].
Whether hotels / restaurants letting out their
halls, rooms etc. for social, official or business functions fall
within the definition of "mandap" and allowing temporary occupation
of halls, rooms etc by such hotels / restaurants for organizing any
official, social or business function is leviable to service tax
under "mandap keeper service" [section 65(105)(m)]?
|
Halls, rooms etc. let out by hotels / restaurants for
a consideration for organising social, official or business
functions are covered within the scope of "mandap" [section 65(66)],
and such hotels and restaurants are covered within the scope of
"mandap keeper" [section 65(67)].
Accordingly, service tax is leviable on services
provided by hotels and restaurants in relation to letting out of
halls, rooms, etc. for organizing any official, social or business
function under mandap keeper service [section 65(105)(m)]. |
|
012.02 / 01.07.07
|
Whether allowing temporary occupation of a hall for
the purpose of holding dance, drama or music programme or
competitions is leviable to service tax under Mandap Keeper Service? |
Dance, drama or music programme or competitions are
social functions and allowing temporary occupation of a hall for a
consideration for organizing such functions are leviable to service
tax under Mandap Keeper Service [section 65(105)(m)].
|
|
017.01 / 01.07.07
|
Whether services provided in relation to merger or
acquisition is covered under management or business consultant
service [section 65(105)(r)]? |
Services provided in relation to merger, acquisition
and other form of restructuring of business organization are covered
within the scope of management or business consultant service
[section 65(105)(r)].
|
|
032.01 / 01.07.07
|
Whether Prasar Bharati Corporation (Doordarshan and
All India Radio) are liable to pay service tax under Broadcasting
Service [section 65(105) (zk)]? |
Prior to 1.3.2003, Prasar Bharati Corporation did not
pay service tax by virtue of erstwhile section 22 of the Prasar
Bharati (Broadcasting Corporation of India) Act, 1990. However, the
said section 22 was omitted vide section 163 of the Finance Act,
2002 with effect from 1.4.2003. In view of the above statutory
changes, with effect from 1.4.2003 Prasar Bharati Corporation is
liable to pay service tax for the broadcasting services provided
like any other broadcasting agency or organization engaged in
providing service in relation to broadcasting. |
|
034.01 / 01.07.07
|
Moneychangers are persons authorized under section 7
of Foreign Exchange Management Act, 1973 to deal in foreign
currency. Explanation given under Section 7 of the said Act states
that 'dealing' means purchasing foreign currency in the form of
notes, coins or traveller's cheques or selling foreign currency in
the form of notes or coins. Whether services
provided by a money changer in relation to dealing of foreign
currency (buying or selling), at specified rates, without separately
charging any amount as commission for such dealing, is leviable to
service tax as foreign exchange broking under 'banking and other
financial services' [section 65(105) (zm)]?
|
Moneychangers are authorized by RBI to buy and sell
foreign exchange at the prevalent market rates. Buying or selling of
foreign exchange by such persons without separately charging any
amount as commission or brokerage does not fall within the scope of
foreign exchange broking and is not leviable to service tax under
section 65(105)(zm). |
|
034.02 / 01.07.07
|
'Asset management and all other forms of fund
management' are leviable to service tax under 'banking and other
financial service' [section 65(12)]. Whether
the amount charged as 'entry and exit load' from the investor by a
mutual fund is leviable to service tax as asset / fund management
services under banking and other financial services [section
65(105)(zm)]?
|
Entry load and exit load charged by a mutual fund are
not for the purpose of management of assets. Thus, amount charged as
"entry and exit load" are not to be treated as consideration
received by Asset Management Company for asset management and hence
not be leviable to service tax under banking and other financial
service [section 65(105)(zm)]. |
|
034.03 / 01.07.07
|
Whether depository services and Electronic Access to
Securities Information (EASI) services provided by Central
Depository Services (India) Ltd., (CDSL) is leviable to service tax
under Banking and other Financial Services[section 65(105)(zm)]? |
Definition of "Banking and other Financial Services"
specifically includes "provision and transfer of information and
data processing [section 65(12)(a)(vii)]". Services provided by
CDSL falls within the scope of "provision and transfer of
information and data processing". These services are not in the
nature of "on-line information and data base access or retrieval
services". Therefore, the depository services provided by CDSL
including Electronic Access to Securities Information (EASI) for a
fee are leviable to service tax under Banking and other Financial
Services. [section 65(105)(zm)]
|
|
035.01 / 01.07.07
|
Whether repair of ships during dry-docking by persons
duly authorized by the Port is leviable to service tax under port
service [section 65(105) (zn)]? |
Repair of ships in an Indian port, whether or not
during dry-docking, by the port or by the person duly authorized by
the port authorities is leviable to service tax under port service.
|
|
035.02 / 01.07.07
|
Management Committee of Paradeep Port was constituted
as per the directions of Supreme Court of India. The Committee
operates under the "Paradeep Port, Clearing, Forwarding and Handling
Workers (Regulation of Employment) Scheme, 1994". Officers of the
Paradeep Port Trust are associated with the Committee. The
Committee is authorized by the Port Trust to provide a number of
services within the port area for a consideration. Whether services
provided by the Management Committee within the port area for a
consideration is leviable to service tax under Port Service?
|
As the Management Committee of Paradeep Port is
authorized by the Port Trust to provide services within the port
area at the prescribed rates, such services provided by the
Committee are leviable to service tax under Port Service. [section
65(105) (zn)] |
|
036.01 / 01.07.07
|
Authorized dealers of motor vehicles provide to
customers free servicing of motor vehicles without charging any
amount as service charge from the customers. The vehicle
manufacturer promises such a facility to attract customers and
reimburses the service charges to the authorised dealers, who
provide to customers free servicing of motor vehicles. However, as
per agreement, consideration for the service provider is not
directly paid by the customer but by the vehicle manufacturer.
Whether such 'free services' given to the customer
free of cost by the authorized dealers (for which they are
reimbursed by the vehicle manufacturers) are leviable to service tax
under authorised service station service [section 65(105) (zo)]?
|
In this case, service is provided by an authorised
service station to a customer and the service provider receives the
consideration for the services provided.
Service tax is leviable on the amount received from the vehicle
manufacturer for the purpose of servicing of vehicles. |
|
036.02 / 01.07.07
|
Whether servicing / repair of heavy vehicles like
trucks by authorized service station is leviable to service tax
under section 65(105)(zo)? |
Service tax is leviable on services provided by an
authorised service station to a customer in relation to service,
repair, reconditioning or restoration of motorcars, light motor
vehicles or two-wheeled motor vehicles [section 65(105)(zo)].
Thus, servicing of heavy vehicles like trucks, not
being one of the specified categories of motor vehicles, is not
covered within the scope of the said taxable service.
|
|
036.03 / 01.07.07
|
Whether spare parts sold by a service station during
the servicing of vehicles is liable to payment of service tax?
Whether exemption can be claimed on the cost of
consumables that get consumed during the course of providing
service? |
Service tax is not leviable on sale of goods. Whether
a given transaction between the service station and the customer is
a sale or not, is to be determined taking into account the real
nature and material facts of the transaction. When there is a sale,
sales tax / VAT would have been paid. Any
goods used in the course of providing service are to be treated as
inputs for providing the service and accordingly, cost of such
inputs should form integral part of the value of the taxable
service.
|
|
041.01 / 01.07.07
|
Organizers of Trade Fairs and Exhibitions solicit
participation from the trade and industry and provide space and
other facilities, including furniture, cabins, security,
electricity, etc., to display products and provision of services.
Whether services provided by the organizers of trade
fairs / exhibitions are covered within the scope of event management
service [section 65(015)(zu)]?
|
In such cases, the event, namely organizing trade
fairs and exhibitions, is managed by the organizer himself and
hence, being in the nature of self supply of service, this service
is not leviable to service tax as 'Event Management' service.
However organizers do provide service to an exhibitor and such
service is leviable to service tax under "Business Exhibition
Service [Section 65(105)(zzo)]. |
|
047.01 / 01.07.07
|
Whether services provided in relation to handling /
storage and warehousing of empty containers is leviable to service
tax under storage and warehousing service [section 65(105)(zza)]? |
Empty containers are covered within the meaning of
"goods" [section 65(50)]. Thus, services provided in relation to
storage and warehousing of empty containers is leviable to service
tax under storage and warehousing service [section 65(105)(zza)].
|
|
048.01 / 01.07.07
|
Whether commission received by distributors for
distribution of mutual fund units is liable to Service Tax under
business auxiliary service? |
Distributors receive commission from mutual fund for
providing services relating to purchase and sale of Mutual fund
units. Services provided by such distributors are in the nature of
commission agent and are, thus, leviable to service tax under
business auxiliary service [section 65(105)(zzb)].
|
|
076.01 / 01.07.07
|
"Club or association" is defined as any person or
body of persons providing services, facilities or advantages, for a
subscription or any other amount, to its members, but does not
include such person or body of persons engaged in any activity
having objectives which are of a charitable nature.
Whether a club or association enjoying exemption
under the provisions of Income Tax Act as a public charitable
institution gets automatically excluded from levy of service tax
under section 65(105)(zzze) read with section 65(25a) of the Finance
Act, 1994? |
Exemption under the Income Tax Act on the ground of
being a public charitable institution is of no consequence or
relevance for service tax purposes. Levy of
service tax is entirely governed by the provisions contained in the
Finance Act, 1994 and the rules made there under.
"Charity" is defined as "aid given to the poor,
the suffering or the general community for religious, educational,
economic, public safety, or medical purposes", and "charitable" is
defined as "dedicated to a general public purpose, usually for the
benefit of needy people who cannot pay for the benefits received"
[Black's Law Dictionary].
Whether a club or association are engaged in
activity having objectives, which are of a charitable nature, or not
is to be determined purely on the basis of the circumstances and
material factors.
|
|
086.01 / 01.07.07
|
An international journey commencing from an Indian
airport involves stopover / transfer at intermediate airports
outside India before reaching the destination (say
Mumbai-Dubai-London-New York). Whether service tax would be leviable
in such case on the value indicated in the ticket for the entire
journey or only on that part of the value attributable to the first
sector (Mumbai-Dubai) of the journey? |
Aim of the passenger is to travel from Mumbai to New
York. Actual destination of the international journey is the
criteria to decide the value of the service. (in this case, New
York). Stopover / transfer at intermediate airports, being merely
incidental and part of the main journey, is of no relevance or
consequence for levy of service tax under section 65(105)(zzzo) read
with section 66. Service tax in such cases
is leviable on the total consideration of a single composite service
relating to the entire journey. i.e., value indicated in the ticket
for the entire journey.
|
|
086.02 / 01.07.07
|
An international journey (say Delhi-Mumbai-London)
includes travel in a domestic sector (Delhi - Mumbai) as part of the
international journey Whether service tax is leviable on the value
of whole journey or after excluding the value attributable to the
domestic sector from the total value of the ticket? |
In this case, the journey is a single composite
journey. The aim of the passenger is to travel from India to outside
India. Part of the travel in the domestic sector cannot be
segregated from the single journey. service tax is, therefore,
leviable on the total value of the ticket treating the domestic
sector as integral part of international journey without excluding
the value attributable, if any, to the domestic sector travel. |
|
086.03 / 01.07.07
|
An international journey commences from an airport
outside India and completed at an airport outside India but
including a sector wherein the passenger disembarks and subsequently
embarks at an Indian airport as part of international journey (say
Sydney-Mumbai-Dubai-Singapore-Sydney). Whether service tax is
leviable for Mumbai-Dubai sector only or on the total value of the
ticket?
|
In this case, the journey being a single one and the
aim of the passenger is not to travel from India to outside India,
service tax is not leviable under section 65(105)(zzzo). |
|
086.04 / 01.07.07
|
Whether ticket issued outside India for an
international journey commencing from India (say Delhi-London) is
leviable to service tax? |
Service tax is payable by the service provider,
namely aircraft operator, for the taxable service provided. Place of
purchase/ issue of ticket is of no relevance or consequence to
determine the levy of service tax under section 65(105)(zzzo) read
with section 66. Service tax is leviable as long as the passenger
embarks in India for international journey, in any class other than
economy class.
|
|
999.01 / 01.07.07
|
Sovereign/public authorities perform functions
assigned to them under the law in force, known as "statutory
functions". For example, ˇ
Regional Reference Standards Laboratories (RRSL) undertake
verification, approval and calibration of weighing and measuring
instruments;
ˇ
Regional Transport Officers (RTO) issue fitness certificate
to motor vehicles;
ˇ
Directorate of Boilers inspects and issues certificates for
boilers; or
ˇ
Explosive Department inspects and issues certificate for
petroleum storage tank, LPG/CNG tank in terms of provisions of the
relevant laws.
Authorities providing such functions, required to
be performed as per law, may collect specific amount or fee and the
amount so collected is deposited into government account.
Whether such activities of a sovereign / public
authority, performed under a statute, can be considered as
'provision of service' for the purpose of levy of service tax and
the amount or fee collected, if any, for such purposes can be
treated as consideration for the services provided? |
Activities assigned to and performed by the sovereign
/ public authorities under the provisions of law, are statutory. The
fee or amount collected as per the provisions of the relevant
statute for performing such functions is in the nature of a
compulsory levy and are deposited into the Government account.
Such activities are purely in a public interest
and are undertaken as a mandatory and statutory function. These are
not to be treated as services provided for a consideration.
Therefore, such activities assigned to and performed by a sovereign
/ public authority under the provisions of law, does not constitute
provision of taxable service. Any amount / fee collected in such
cases are not to be treated as consideration for the purpose of
service tax levy.
However, if a sovereign / public authority
provides a service, which is not in the nature of statutory activity
and the same is undertaken for a consideration (not a statutory
fee), then in such cases, service tax would be leviable as long as
the activity undertaken falls within the scope of a taxable service.
|
|
999.02 / 01.07.07
|
Department of Posts provides a number of services.
What is the status of those services for the purpose of levy of
service tax? |
Following services provided by Department of Posts
are not leviable to service tax. ˇ
Basic mail services known as postal services such as post
card, inland letter, book post, registered post provided exclusively
by the Department of Posts to meet the universal postal obligations.
ˇ
Transfer of money through money orders, operation of savings
accounts, issue of postal orders, pension payments and other similar
services which are of the nature of banking and other financial
services.
Department of Posts also provides a number of
services used predominantly for business or commerce which are also
provided by other commercial organizations. Services such as courier
services (Speed Post) Insurance Services (Postal Life Insurance),
Agency or intermediary services on commission basis (distribution of
mutual funds, bonds, passport applications, collection of telephone
and electricity bills) fall under the category of services where
Department of Posts is in competition with other similar service
providers. Such category of services are liable to service tax
under appropriate taxable services. |
(G.G.Pai)
Under Secretary (Tax Research Unit)
ANNEXURE I
|
Three digit Code
|
Taxable Service / Others
|
|
001
|
Stock broker [Section (105)(a)] |
|
002
|
Telecom Service [Section (105)(zzzx)] |
|
003
|
General insurance [Section (105)(d)] |
|
004
|
Advertising agency [Section (105)(e)] |
|
005
|
Courier agency [Section (105)(f)] |
|
006
|
Consulting engineer [Section (105)(g)] |
|
007
|
Custom house agent [Section (105)(h)] |
|
008
|
Steamer agent [Section (105)(i)] |
|
009
|
Clearing and forwarding agent [Section (105)(j)] |
|
010
|
Manpower recruitment agent [Section (105)(k)] |
|
011
|
Air travel agent [Section (105)(l)] |
|
012
|
Mandap keeper [Section (105)(m)] |
|
013
|
Tour operator [Section (105)(n)] |
|
014
|
Rent-a-cab scheme operator [Section (105)(o)] |
|
015
|
Architect [Section (105)(p)] |
|
016
|
Interior decorator [Section (105)(q)] |
|
017
|
Management or Business consultant [Section (105)(r)] |
|
018
|
Chartered accountant [Section (105)(s)] |
|
019
|
Cost accountant [Section (105)(t)] |
|
020
|
Company secretary [Section (105)(u)] |
|
021
|
Real estate agent [Section (105)(v)] |
|
022
|
Security agency [Section (105)(w)] |
|
023
|
Credit rating agency [Section (105)(x)] |
|
024
|
Market research agency [Section (105)(y)] |
|
025
|
Underwriter [Section (105)(z)] |
|
026
|
Scientific or technical consultancy [Section (105)(za)] |
|
027
|
Photography [Section (105)(zb)] |
|
028
|
Convention [Section (105)(zc)] |
|
029
|
On-line information and database access or retrieval
[Section (105)(zh)] |
|
030
|
Video tape production [Section (105)(zi)] |
|
031
|
Sound recording [Section (105)(zj)] |
|
032
|
Broadcasting agency or organization [Section (105)(zk)] |
|
033
|
Insurance auxiliary services concerning general
insurance business [Section (105)(zl)] |
|
034
|
Banking and other financial services [Section (105)(zm)] |
|
035
|
Port [Section (105)(zn)] |
|
036
|
Authorized service station [Section (105)(zo)] |
|
037
|
Beauty treatment [Section (105)(zq)] |
|
038
|
Cargo handling [Section (105)(zr)] |
|
039
|
Cable operator [Section (105)(zs)] |
|
040
|
Dry cleaning [Section (105)(zt)] |
|
041
|
Event management [Section (105)(zu)] |
|
042
|
Fashion designing [Section (105)(zv)] |
|
043
|
Health club and fitness [Section (105)(zw)] |
|
044
|
Life insurance in relation to risk cover [Section
(105)(zx)] |
|
045
|
Insurance auxiliary services concerning life
insurance business [Section (105)(zy)] |
|
046
|
Rail travel agent [Section (105)(zz)] |
|
047
|
Storage and warehousing [Section (105)(zza)] |
|
048
|
Business auxiliary service [Section (105)(zzb)] |
|
049
|
Commercial coaching or training [Section (105)(zzc)] |
|
050
|
Erection, commissioning or installation [Section
(105)(zzd)] |
|
051
|
Franchise [Section (105)(zze)] |
|
052
|
Internet café [Section (105)(zzf)] |
|
053
|
Management, maintenance or repair [Section (105)(zzg)] |
|
054
|
Technical testing and analysis [Section (105)(zzh)] |
|
055
|
Technical inspection and certification [Section
(105)(zzi)] |
|
056
|
Foreign exchange broker [Section (105)(zzk)] |
|
057
|
Other port [Section (105)(zzl)] |
|
058
|
Airport [Section (105)(zzm)] |
|
059
|
Transport of goods by aircraft [Section (105)(zzn)] |
|
060
|
Business exhibition [Section (105)(zzo)] |
|
061
|
Transport of goods by road [Section (105)(zzp)] |
|
062
|
Commercial or industrial construction [Section (105)(zzq)] |
|
063
|
Intellectual property [Section (105)(zzr)] |
|
064
|
Opinion poll [Section (105)(zzs)] |
|
065
|
Outdoor caterer [Section (105)(zzt)] |
|
066
|
Programme producer [Section (105)(zzu)] |
|
067
|
Survey and exploration of mineral [Section (105)(zzv)] |
|
068
|
Pandal or shamiana [Section (105)(zzw)] |
|
069
|
Travel agent [Section (105)(zzx)] |
|
070
|
Forward contract [Section (105)(zzy)] |
|
071
|
Transport of goods other than water through pipeline
or other conduit [Section (105)(zzz)] |
|
072
|
Site formation and clearance, excavation and
earthmoving and demolition and such other activities [Section (105)(zzza)] |
|
073
|
Dredging [Section (105)(zzzb)] |
|
074
|
Survey and map-making [Section (105)(zzzc)] |
|
075
|
Cleaning activity [Section (105)(zzzd)] |
|
076
|
Club or association [Section (105)(zzze)] |
|
077
|
Packaging activity [Section (105)(zzzf)] |
|
078
|
Mailing list compilation and mailing [Section (105)(zzzg)] |
|
079
|
Construction of complex [Section (105)(zzzh)] |
|
080
|
Registrar to an issue [Section (105)(zzzi)] |
|
081
|
Share transfer agent [Section (105)(zzzj)] |
|
082
|
Automated teller machine operations, maintenance or
management [Section (105)(zzzk)] |
|
083
|
Recovery agent [Section (105)(zzzl)] |
|
084
|
Sale of space or time for advertisement [Section
(105)(zzzm)] |
|
085
|
Sponsorship [Section (105)(zzzn)] |
|
086
|
Transport of passenger embarking in India for
international journey by air [Section (105)(zzzo)] |
|
087
|
Transport of goods in containers by rail [Section
(105)(zzzp)] |
|
088
|
Support services of business or commerce [Section
(105)(zzzq)] |
|
089
|
Auctioneers [Section (105)(zzzr)] |
|
090
|
Public relations [Section (105)(zzzs)] |
|
091
|
Ship management [Section (105)(zzzt)] |
|
092
|
Internet telephony [Section (105)(zzzu)] |
|
093
|
Transport by cruise ship [Section (105)(zzzv)] |
|
094
|
Credit card, debit card, charge card or other payment
card [Section (105)(zzzw)] |
|
095
|
Mining [Section (105)(zzzy)] |
|
096
|
Renting of immovable property [Section (105)(zzzz )] |
|
097
|
Services involved in the execution of works contract
[Section (105)(zzzza)] |
|
098
|
Development and supply of content [Section (105)(zzzzb)] |
|
099
|
Asset management service by individuals [Section
(105)(zzzzc)] |
|
100
|
Design services [Section (105)(zzzzd)] |
|
996
|
|
