Service Tax Rules 1994 Definition
Service Tax Rules 1994
1 Short title and commencement
2 Definitions
(1) In these rules, unless the context otherwise requires, –
(bc) “body corporate” has the meaning assigned to it in clause (7) of section 2 of the Companies Act, 1956 (1 of 1956);
(bd) “financial institution” has the meaning assigned to it in clause (c) of section 45-I of the Reserve Bank of India Act, 1934 (2 of 1934);
(c) “Form” means a Form appended to these rules;
(c1a) “goods carriage” has the meaning assigned to it in clause (14) of section 2 of the Motor Vehicles Act, 1988 (59 of 1988);
(ca) “half year” means the period between 1st April to 30th September or 1st October to 31st March of a financial year;
(cb) “input service distributor” has the meaning assigned to it in clause (m) of rule (2) of the CENVAT Credit Rules, 2004;
(cba) “insurance agent” has the meaning assigned to it in clause (10) of section 2 of the Insurance Act, 1938 (4 of 1938);
(cc) “large taxpayer” shall have the meaning assigned to it in the Central Excise Rules, 2002.
(cca) “legal service” means any service provided in relation to advice, consultancy or assistance in any branch of law, in any manner and includes representational services before any court, tribunal or authority;
(ccb) “life insurance business” has the meaning assigned to it in clause (11) of section 2 of the Insurance Act, 1938 (4 of 1938);
(ccc) “non-banking financial company” has the meaning assigned to it in clause (f) of section 45-I of the Reserve Bank of India Act, 1934 (2 of 1934);
(cd) “partnership firm” includes a limited liability partnership;
(d) “person liable for paying service tax”, –
(IV) any dealer of excisable goods, who is registered under the Central Excise Act, 1944 (1 of 1944) or the rules made thereunder;
(V) any body corporate established, by or under any law; or
(VI) any partnership firm whether registered or not under any law including association of persons; any person who pays or is liable to pay freight either himself or through his agent for the transportation of such goods by road in a goods carriage : Provided that when such person is located in a non-taxable territory, the provider of such service shall be liable to pay service tax.
(C) in relation to service provided or agreed to be provided by way of sponsorship to anybody corporate or partnership firm located in the taxable territory, the recipient of such service;
(D) in relation to service provided or agreed to be provided by,-
(E) in relation to support services provided or agreed to be provided by Government or local authority except,-
(EE) in relation to service provided or agreed to be provided by a director of a company to the said company, the recipient of such service;
(F) in relation to services provided or agreed to be provided by way of :-
(G) in relation to any taxable service provided or agreed to be provided by any person which is located in a non-taxable territory and received by any person located in the taxable territory, the recipient of such service;
(ii) in a case other than sub-clause (i), means the provider of service.
(dd) “place of provision” shall be the place as determined by Place of Provision of Services Rules, 2012;
(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;
(f) “renting of immovable property” means any service provided or agreed to be provided by renting of immovable property or any other service in relation to such renting;
(fa) “security services” means services relating to the security of any property, whether movable or immovable, or of any person, in any manner and includes the services of investigation, detection or verification, of any fact or activity;
(g) “supply of manpower” means supply of manpower, temporarily or otherwise, to another person to work under his superintendence or control.
(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.
Service Tax Rules 1994 Definition

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