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This article
aims to discuss the scope of taxable services under various categories
as prescribed in law. Section 65 of the Finance Act, 1994 (chapter V)
defines various terms under the law in sub-section (1) to (104) and sub-section
(106) to (121). Sub-section (105) of section 65 defines scope of taxable
services in clauses (a) to (zzy).
The definitions of various terms used
under the law further borrow definitions from various other statutes.
For example, definitions of "Airport Authority", "Civil Enclave", "Motor
Vehicles", "Banking Company", "Manufacture", "Telegraph Authority", "Port",
"Information Technology", "Broadcasting" and so on and so forth.
Further to this, the Finance Ministry
and Central Board of Excise and Customs, offices of various Commissionerates
from time to time issue various circulars, trade notices and instructions,
replies to FAQs (frequently asked questions) explaining the provisions
of the law and inter alia scope of services. At some point
of time circulars issued before are amended or even rescinded due to change
of perception of the authorities or other reasons best known to them.
Erection is a classic example wherein circular No. 49/11/2002-ST dated
18-12-2002 claimed that erection was part of Consulting Engineer’s service,
only to be modified by circular No. 79/9/2004-ST dated 13-5-2004 to state
that "erection" was not chargeable under that category.
In view of such contradictory position
and ambiguities, scope of service which is a back-bone of charge of the
levy has become matter of controversies in most categories of taxable
services. It is therefore important to know exact scope under each category.
An attempt is made in this article to discuss the nature and scope of
taxable services in brief and in simple language on the basis of definitions
of relevant sections and keeping in view the Government’s stand as reflected
in various circulars, trade notices and instructions. The list of relevant
Notifications, Circulars, Trade Notices and Instructions is given at the
end of each category of taxable services. Similarly citation of important
case laws is also given. This article also deals with effective date and
the persons covered as "service providers" and "receivers" under each
category.
This article do not cover valuation of
taxable services (gross value minus allowable deductions). Exemptions
etc. given separately are not dealt with in this article as they are covered
separately under the head of "exclusions/ exemptions / abatements and
options" in this issue. Further, purpose of this article is to give bird’s
eye view of scope of taxable services and therefore new services introduced
by the Finance Act (No. 2) 2004 and expanded scope of some of the services
is given here in nut shell though covered elsewhere in this issue to make
the reading complete.
-
Advertising Agency w.e.f. 1-11-1996
Service provider :
Commercial Concern
Service recipient :
Client
Statutory Definitions :
[S. 65(2), 65(3), 65(105)(e)]
Scope of taxable service
-
Any service provided to a client
by an advertising agency in relation to making, presentation,
preparation, display or exhibition of advertisement. The advertisement
can be in form of a circular, label, wrapper, document, hoarding
or any other audio or visual presentation made by means of light,
sound for publicity. Any preparation of content of the advertising
material for publicity as required by the client is covered as
taxable service.
-
Mere publication of the prepared
material in a newspaper, magazine, or any media like Radio, T.V.
channel or any other broadcasting media is not a taxable service.
Similarly, renting out of a space for display of an advertisement
is also not covered as taxable service.
-
The definition also covers an
advertising consultant, though he may not be directly engaged
in the preparation or display of an advertisement as he provides
advice or assistance in relation to content of the advertisement
or preparation. A canvasser except who is engaged in mere space
selling is also covered in this category.
Relevant circulars, notifications,
instructions and trade notices
Notification No. 1/96 dated 31-10-96
-
Circular No. 345/4/97- TRU dated
16-8-1999
-
Circular No. 61/10/2003-TRU dated
14-7-2003
-
Circular No. 64/13/2003 TRU dated
28-10-2003
-
Circular No. 78/8/2004 ST dated
23-3-2004
-
F. No. 341/43/96-TRU dated 31-10-1996
Important Case Laws
-
Addition Advertisement vs. Union
of India 1998 (098) ELT 14 (Guj.)
-
Advertising Club vs. Central
of excise & Customs 2001(131) ELT 35 (Mad.)
-
Adwise Advertising Put. Ltd.
vs. Union of India 2001 (131) ELT 529 (Mad.)
-
Star Neon Sign vs. Commissioner
of Central Excise, Chandigarh 2002 (141) ELT 770 (New Delhi -
Cegat)
-
Contact Advertising Agency vs.
Commissioner of Central Excise, Chandigarh 2001 (132) ELT 245
(New Delhi - Cegat)
-
Zodiac Advertisers vs. Union
of India 2004 (166) ELT 25(Ker.)
-
Commissioner of Central Excise
vs. Azad Publication 2004(167) ELT 59 (New Delhi – Cestat)
- Airport Services w.e.f. 10-9-2004
Service provider :
Airport authority / Authorised person
Service recipient :
Any person
Statutory Definitions
: [Section 65(3c), 65(3d), 65(24a), 65(105)(zzm) ]
Scope of taxable service
-
Any service provided to any person,
by airports authority or any person authorised by it, in an airport
or a civil enclave. The airport authority either by itself or
through authorised person render the services like air operation,
air traffic, air safety, ground safety, aeronautical communication,
navigational aid, meteorological, search & rescue. Passenger
services which include amenities to passengers and visitors, hotels,
restaurants & rest rooms and other services.
| —
|
"Airport
authority" has the meaning assigned to it in clause (b)
of section 2 . |
| —
|
"Civil
enclave" has the meaning assigned to it in clause (i)
of section 2 of the Airports Authority of India Act, 1994. |
Relevant circulars,
notifications, instructions and trade notices*
-
Notification No. 18/2004 ST dated
10-9-2004
-
F. No. B2/8/2004 TRU dated 10-9-2004
-
Circular No. 80/2004 ST dated
17-9-2004
- Air Travel Agent w.e.f. 1-7-1997
Service Provider :
Any Person
Service Recipient :
Customer
Statutory Definitions
: [Section 65(4), 65(105)(l)]
Scope of taxable service
-
Any service provided in relation
to booking of passage for air journey. Service tax is chargeable
on payment of commission made by the airlines to air travel agents.
-
Any advisory service rendered
and consideration collected in connection with air travel.
Relevant circulars, notifications,
instructions and trade notices
-
Notification No. 19/97 ST dated
26-6-1997
-
Notification no. 22/97 ST dated
26-6-1997
-
Notification No. 27/2004 ST dated
13-9-2004
-
Trade notice No. B43/3/97 - TRU
dated 26-6-1997
-
Trade notice No. 6/97 ST dated
11-7-1997
-
F. No. B2/8/2004 TRU dated 10.09.2004
-
Circular No. 80/2004 ST dated
17.09.2004
- Architect’s Services w.e.f. 16-10-1998
Service provider :
Registered architect / Commercial concern
Service recipient :
Client
Statutory definitions :
[Sections 65(6), 65(105)(p)]
Scope of taxable service
-
Services under this category
are as delineated under the provision of the Architect Act, 1972.
It covers planning the structure of buildings and other real estates,
drawing of plans and designs, obtaining approvals of prescribed
authorities at various stages of construction, supervision and
verification etc.
-
Architect providing services
like surveyors.
-
Any commercial concern engaged
in any manner, whether directly or indirectly in the field on
architecture.
Relevant circulars, notifications,
instructions and trade notices
-
Notification No. 53/98-ST dated
7-10-1998
-
Notification No. 7/98 ST dated
13-10-1998
-
Circular No. B II/1/98-TRU dated
7-10-1998
Important Case Laws
- Authorised service station services for
Motor car or two wheeled motor vehicle w.e.f 16-7-2001 – Light motor
vehicles w.e.f. 1-7-2003
Service Provider :
Authorized service station/ Centre
Service recipient :
Customer
Statutory Definitions :
[Sections 65(9), 65(62), 65(72), 65(73) 65(105)(zo), 65(105)(zzj)]
Scope of taxable service
-
Any service rendered by a service
station which is authorized by the motor vehicle manufacturer
in relation to repair or other service to a motorcar or two wheeled
motor vehicle or a light motor vehicle manufactured by such manufacturer.
-
Authorised service station rendering
service to any other motor car or two wheeler for which it is
not authorised is not covered under this category.
-
"Motor vehicles" or "Vehicles"
has the meaning assigned to it in section 2(28) of the Motor Vehicles
Act, 1988.
Relevant circulars, notifications,
instructions and trade notices
-
Notification No. 4/2001-ST dated
9-7-2001
-
Circular No. B-II/1/2001-TRU
dated 9-7-2001
-
Circular no. 699/15/2003-CX dated
5-3-2003
-
Circular No. 59/8/2003 dated
20-6-2003
-
Circular No. B3/7/2003-TRU dated
24-6-2003
- Banking and Other Financial Services –
Banking Companies & Financial Institutions including NBFC w.e.f.
16-7-2001 – Body Corporates w.e.f. 16-8-2002 – Foreign Exchange brokers
w.e.f. 1-7-2003 – Any Commercial concerns w.e.f. 10-9-2004
Service provider :
Banking companies, financial institutions, and non-banking financial
institutions, body corporates, foreign exchange broker, any commercial
concern.
Service recipient :
A customer
Statutory definitions
: [Sections 65(8), 65(10), 65(11), 65(12), 65(14), 65(45),
65(46), 65(74), 65(105)(zm), 65(105)(zzk)]
Scope of taxable services
-
The scope as defined
u/s 65 (12) is as follows:-
-
financial leasing services
including equipment leasing and hire purchase
-
credit card services
-
merchant banking services
-
securities and foreign exchange
(forex) broking
-
asset management including
portfolio management, all forms of fund management, pension
fund management, custodial, depository and trust services (does
not include cash management)
-
advisory and other auxiliary
financial services including investment and portfolio research
and advice on corporate re-structuring and strategy
-
provision and transfer of information
and data processing
-
"Banking Company" has the meaning
assigned to it in clause (c) of section 5 of the Banking Regulation
Act.
-
Scope of banking and other financial
services is expanded to include other financial services namely
lending, issue of pay order, demand draft, cheque, letter of credit
and bill of exchange providing bank guarantee, overdraft facility,
bill discounting facility, safe deposit locker or safe vaults,
operation of bank accounts w.e.f. 10-9-2004
-
In case of credit cards joining
fees, additional card fees, annual fees, cash advance fees, statement
retrieval fees, surcharge or service charge over railway fare,
fuel charges, late payment charges.
-
It appears that arrangement of
finance or loan by filling of loan processing forms, preparation
of project data, etc. from bank or any financial institution or
any person is covered under this category.
-
Electronic Access to securities
information (Easi) (Cir/Ins.: 50/11/2002)
Relevant Circulars, Notifications,
Instructions and Trade Notices
-
Notification no 04/2001 ST Dated
9-7-2001
-
Circular No. B-II/1//2001-TRU dated
9-7-2001
-
Circular No. 50/11/2002-CX dated
18-12-2002
-
Circular No. 41/4/2002- CX
dated 15-3-2002
-
Circular No. 62/11/2003- ST dated
21-8-2003
-
Notification No. 13/2004- ST dated
10-9-2004
-
Notification No. 25/2004 -ST dated
10-9-2004
-
Notification No. 29/2004 ST dated
22-9-2004
-
F. No. B2/8/2004 TRU dated 10-9-2004
-
Circular No. 80/2004 dated 17-9-2004
-
Beauty Treatment Services w.e.f.16-8-2002
Service provider :
Establishment providing beauty treatment services
Service recipient :
Customer
Statutory definitions:
[ Sections 65(17), 65 (18), 65 (105) (zq)]
Scope of taxable services
-
An establishment providing beauty
treatment service, and includes beauty parlours in hotels/clubs/resorts;
cosmetologists, face and beauty treatment, manicure, pedicure,
facial make up etc.
-
Counselling services on beauty.
Relevant circulars, notifications,
instructions and trade notices
- Broadcasting Services w.e.f. 16-7-2001
Service provider :
Broadcasting Agency
Service recipient : Client
Stautory definitions :
[Sections 65(15), 65(16), 65(105)(zk)]
Scope of taxable service
-
‘Broadcasting’ has the meaning
assigned to in clause (c ) of section 2 of the Prasar Bharati
Act, 1990 and also includes
-
Service in relation to programme
selection, scheduling or presentation of sound or visual matter
on a radio or television channel that is intended for public listening
or viewing.
-
In the case of broadcasting service,
the advertisement charges
-
Sponsorship charges received
by the broadcasting agency or organization.
-
All broadcasting activity which
is intended for listening or viewing, as the case may be, for
general public in India.
-
In case of foreign channels,
the subsidiary or branch office in India, or agent or representative
in India of such foreign channel.
-
Uplinking agencies engaged in
uplinking of broadcast signals are not liable to service tax.
-
Doordarshan and All India Radio
are also liable to Service Tax w.e.f. 1-4-2003 with omission of
section 22 of The Prasar Bharati Act, 1990.
Relevant circulars, notifications,
instructions and trade notices
-
Notification No. 4/2001 ST dated
9-7-2001
-
Circular No. BII/1/2001-TRU dated
9-7-2001
-
Circular No. 343/43/2001-TRU
dated 18-10-2001
-
Circular No. 61/10/2003-ST dated
14-7-2003
Important Case Laws
- Business Auxiliary Services w.e.f. 1-7-2003
Service provider :
Commercial Concern
Service recipient :
Client
Statutory definitions :
[Sections 65(19), 65(50), 65(121), 65(105)(zzb)]
Scope of taxable service
-
Business auxiliary
services (BAS) are taxable if the following conditions are satisfied
:
-
promotion or marketing or sale
of goods produced or provided by or belonging to the client;
or
-
promotion or marketing of services
provided by the client; or
-
any customer care service provided
on behalf of the client ; or
-
procurement of goods or services,
which are inputs for the client (arrangement for supply of the
goods by a service provider which is not input for the client
will not be liable to service tax) ; or
-
production of goods on behalf
of the client ; or
-
provision of service on behalf
of the client ; or
-
a service incidental or auxiliary
to any activity specified in sub clauses (i) to (vi), such as
billing, issue or collection or recovery of cheques, payments,
maintenance of accounts & remittance, inventory management,
evaluation or development of prospective customer or vendor,
public relation services, management or supervision and includes
service as commission agent but does not include any information
technology service and any activity that amounts to manufacture
within the meaning of clause (f) of section 2 of the Central
Excise Act, 1944.
-
In relation to (i) to (iii) above,
service tax is applicable from
1-7-2003 for any commercial concern which is a service provider.
-
In case of (iv) to (vii), service
tax is applicable from 10-9-2004 if the service provider is a
registered factory, a company, a partnership firm (whether registered
or not), a registered society, a co-operative society, a corporation
or a body corporate. However, clause (iv) to (vii) will not apply
to any person in case of agriculture, printing, textile processing
or education.
-
Information Technology
(IT) Service
The definition of BAS excludes the IT services from service
tax net. However in order to set at rest ambiguities, the department
has issued clarification vide their Circular No. 59/8/2003, dated
20th June, 2003 wherein it is clarified that the output service
is information technology service means service in relation to
designing, developing or maintaining of computer hardware or computerized
data processing or system networking or any other service primarily
in relation to operation of a computer system. It means that mere
fact that a computer is used for providing the service does not
make the service an information technology service. For example,
computerised accounting is not an information technology service.
-
It appears that the definition
contained under section 65(19) envisages the existence of at least
three parties; i.e., 1) service provider, 2) client of the service
provider and 3) customer of the client.
-
Service tax is leviable on commission
received by distributor of mutual fund in the category of business
auxiliary services. (Circular No. 66/15/2003)
Relevant circulars, notifications,
instructions and trade notices
-
Notification No. 7/2003 ST dated
20-6-2003
-
Notification No. 08/2003 ST dated
20-6-2003 r.w. 12/2004 ST dated 10-9-2004
-
Notification No. 13/2003 ST dated
20-6-2003
-
Circular No. 59/08/2003 ST dated
20-6-2003
-
F. No. 334/1/2003 TRU dated 28-2-2003
-
Circular No. 62/11/2003 ST dated
21-8-2003
-
Circular No. 66/15/2003 ST dated
5-11-2003
-
Notification No. 14/2004 ST dated
10-9-2004
-
Notification No. 25/2004 ST dated
10-9-2004
-
F. No. B2/8/2004 TRU dated 10-9-2004
-
Business Exhibition Services w.e.f.10-9-2004
Service provider :
Organizer of business exhibition
Service recipient : Exhibitor
Statutory definitions :
[Section. 65(19a), 65 (105)(zzo)]
Scope of taxable service
-
Exhibitions to market, to promote,
to advertise and to show-case any product or service, intended
for the growth in business of the producer or provider of such
product or service, as the case may be.
-
Organisation like Indian Trade
Promotion Organisation and industry association for organising
such exhibition.
-
Events such as trade fairs, road
shows, fashion shows, display show cases
kept in airport, railway station, and hotels.
-
Art galleries who rent out the
galleries for exhibition of art, painting, etc. is not covered
under this category.
Relevant circulars, notifications,
instructions and trade notices
-
Notification No. 18/2004 ST dated
10-9-2004
-
F. No. B2/8/2004 TRU dated 10-9-2004
-
Circular No. 80/2004 dated 17-09-2004
- Cable Operator Services w.e.f. 16-8-2002 –
Multi Service Operator w.e.f. 10-9-2004
Service Provider :
Person
Service recipient:
Customer
Statutory definitions :
[Sections 65(21), 65(22), 65(105)(zs)]
Scope of taxable services
-
Any service provided to a subscriber
by a cable operator in relation to transmission by cables of programme
including retransmission by cables of any broadcast, television
signals.
-
Any person who otherwise control
or is responsible for management and operation of a cable network.
Relevant circulars, notifications,
instructions and trade notices
-
Notification No. 8/2002 ST dated
1-8-2002
-
Notification No. 25/2004 ST dated
10-9-2004
-
Circular No. BII/1/2002 TRU dated
1-8-2002
-
Circular No. 80/2004 ST dated
17-9-2004
-
F. No. B2/8/2004 TRU dated 10-9-2004
- Cargo Handling Services w.e.f.16-8-2002
Service provider :
Cargo handling agency
Service recipient :
Any person
Statutory Definitions :
[Sections 65(23), 65(28), 65(29), 65(105)(zr) 65(105)(zzd)]
Scope of taxable service
-
Cargo handling service provided
for freight in special container or for non-containerized freight.
-
Services provided by container
freight terminal or other freight terminal in respect of cargo.
-
Cargo Handling Services incidental
to freight.
-
Cargo handling charges levied
to CHAs.
-
Charge towards demurrage, handling
charges, loading and unloading charges, stacking, special charges
for live animals, hazardous cargo, radio active cargo and cargo
requiring store room facilities, storage and processing charges,
terminal charges.
-
Services rendered for handling
Export Cargo is excluded. It is to be further noted that cargo
for export purpose is excluded even if it is at intermediary places.
-
Handling of Passenger Baggage
whether accompanied or unaccompanied is excluded.
-
Mere transportation of goods
is excluded.
Relevant circulars, notifications,
instructions and trade notices
- Clearing and Forwarding Agents’ Services w.e.f.
16-7-1997
Service provider :
Clearing and forwarding agent
Service recipient :
Client
Statutory definitions
: [Section 65(25), 65(105) (j)]
Scope of taxable services
Relevant circulars, notifications,
instructions and trade notices
-
Notification No. 26/97-ST dated
2-7-97
-
Trade notice No. 59/99 dated
4-10-99
-
37B order No. 2/1/2002- ST dated
20-4-2002
-
Circular No. 39/2/2002 dated
20-2-2002
-
Circular No. 48/10/2002-ST dated
13-9-2002
-
Circular No. 73/3/2004-dated
5-1-2004
-
Letter F. No. 159/1/2003-CX4
dated 10-12-2003
Important Case Laws :
- Commercial training and coaching services
w.e.f. 1-7-2003
Service provider :
Commercial training and coaching centre
Service recipient :
Person
Statutory definitions :
[Sections 65(26), 65(27), 65(105)(zzc)]
Scope of taxable services
-
Any training or coaching provided
by a commercial training or coaching institute. It does not include
pre-school coaching and training centre or any institute or establishment
which issue any certificate or diploma or degree or any educational
qualification
recognized by law for the time being in force.
-
Coaching or training provided
by postal means.
-
Individuals providing services
at the premises of a service receiver would not be covered. However
if coaching or training centre provides commercial coaching by
sending individuals to the premises of service receivers, such
services would be chargeable.
-
The commercial coaching given
to the students to prepare them for university degree exam is
liable to service tax.
-
Employers providing any free
training themselves to the staff, no service tax is chargeable.
However if an employer hires an outside commercial coaching or
training to its employees, then the payment made by said employer
to such coaching classes will be chargeable to service tax.
-
Services in relation to computer
training institute is exempt from service tax till 30-6-2004 (Notification
No.1/2004)
-
Vocational and recreational training
institutes taxable between 1-7-2004 and 9-9-2004.
Relevant circulars, notifications,
instructions and trade notices
-
v Notification No.07/2003 ST
dated 20-6-2003
-
v Notification No.10/2003 ST
dated 20-6-2003
-
v Notification No.1/2004 ST dated
4-2-2004 r.w. 24/2004 ST dated 10-9-2004
-
v Circular No. 59/8/2003 dated
20-6-2003
-
v Circular No. 65/14/2003 dated
5-11-2003
-
v Circular No. 80/2004 dated
17-9-2004
-
v B2/8/2004 TRU dated 10-9-2004
- Construction Services w.e.f. 10.09.2004
(Commercial & Industrial Buildings or Civil Structure)
Service provider :
Commercial Concern
Service recipient :
Any Person
Statutory definitions
: [Sections 65(30a), 65(105)(zzq)]
Scope of taxable service
-
Services provided by a commercial
concern in relation to construction, repairs, alteration or restoration
of commercial and industrial building or civil structure. Residential
building are not covered.
-
In case of multi purpose buildings
such as residential-cum commercial construction, service tax would
be leviable if such immovable property is treated as commercial
property under the local/municipal law.
-
Persons engaged in constructing
shopping malls, commercial complexes, multi complex theatre, construction
of office premises, hotels, godowns, library, repairing, altering
or restoring of any of the building or civil structure referred
to above.
Relevant circulars, notifications,
instructions and trade notices
-
Notification No. 15/2004 ST dated
10-9-2004
-
Notification No. 18/2004 ST dated
10-9-2004
-
F. No. B2/8/2004 TRU dated 10-9-2004
-
Circular No. 80/2004 dated 17-9-2004
- Consulting Engineer’s Services w.e.f. 7-7-1997
Service Provider :
Professionally qualified engineer / engineering firm
Service Recipient :
Client
Statutory Definitions :
[Section 65(31), 65(105)(g)]
Scope of taxable service
-
Any service provided to a client
by an engineering firm or professionally qualified engineer whether
directly or indirectly in relation to advice, consultancy or technical
assistance in any manner in one or more disciplines of engineering.
-
A self-employed professionally
qualified engineer or an engineering firm a sole proprietorship,
partnership, a private or a public Ltd. Company.
-
Consulting Engineer’s Services
will not include computer hardware from
10-9-2004 and software services from 28-2-1999 onwards.
Relevant circulars, notifications,
instructions and trade notices
-
Notification No. 7/1997 ST dated
4-7-1997
-
Notification No. 23/1997 ST dated
2-7-1997
-
Notification No. 4/1999 ST dated
28-2-1999 rescinded by notification no. 23/2004 ST dated 10-9-2004
-
Notification No. 18/2002 ST dated
30-4-2001
-
Circular. No. 34/2/2001 –CX dated
30-4-2001
-
Circular. No 177/5/2001-CX 4
( order No 37B No 1/1/2002-ST Dated 26-2-2002
-
Circular No. 49/11/2002 dated
18-12-2002
-
Circular No 79/9/2004 dated 13-5-2004
-
Circular No. 80/2004 dated 17-9-2004
-
F. No. B2/8/2004 TRU dated 10-9-2004
Important Case Laws
-
M.N Dastur & Co. Ltd. vs.
Union of India 2002 (140) ELT 341 (Cal.)
-
Tata Consultanacy Services vs.
Union of India 2001 (130) ELT 726 (Kar.)
-
Dr. V. Shanmugvel vs. C.C.E.
2001 (131) ELT 14 (Mad.)
-
C.C.E. vs. S B Gopalkrishna 2004
(164) ELT (185) (Bang. Cestat)
-
Dailim Industrial Co. vs. C.C.E.
2003 (155) ELT 457 (Delhi – Cegat)
- Convention Services w.e.f. 16-7-2001
Service provider :
Commercial Concern
Service recipient :
Client
Statutory Definitions :
[Sections 65(32)], 65(105)(zc)]
Scope of taxable service
-
A formal meeting or an assembly
which is not open to general public or a seminar, training course,
workshop is a convention service.
-
A conference room is booked in
a hotel also a convention service.
-
The service also includes provision
of facilities such as video conferencing, projectors, speakers
etc apart from providing space for holding a convention.
-
A meeting or assembly to provide
any type of amusement, entertainment or recreation is not covered
under convention service.
-
Public meetings organized for
religious, cultural or political purposes are not covered since
they are open to general public.
Relevant circulars, notifications,
instructions and trade notices
-
Notification No. 4/2001 ST dated
9-7-2001
-
Notification No. 10/2004 ST dated
10-9-2004
-
Circular No. BII/1/2001-TRU dated
9-7-2001
-
Circular No. 80/2004 dated 17-9-2004
-
F. No. B2/8/2004 TRU dated 10-9-2004
- Courier Services w.e.f. 1-11-1996
Service provider :
Commercial Concern
Service recipient :
Customer
Statutory definitions :
[Sections 65(33), 65(105f)]
Scope of taxable services
-
A commercial concern engaged
in door to door transportation of time sensitive documents, goods
or articles utilizing services of a person directly or indirectly
to carry or accompany such documents etc.
-
Speed post is not covered being
a government department not falling under commercial concern.
(Trade Notice No. 1/96)
Relevant circulars, notifications,
instructions and trade notices
-
Notification No. 6/96 ST dated
31-10-1996
-
Circular No. 341/43/96-TRU dated
31-10-1996
-
Trade Notice No. 1/96 ST dated
31-10-1996–Mumbai Commmissionerate
-
Trade Notice No. 3/97 ST dated
26-3-1997
- Credit Rating Agency’s Services w.e.f.
16-10-1998
Service provider :
Commercial Concern
Service recipient :
Client
Stautory definitions :
[Sections 65(34), 65(105)(x)]
Scope of taxable services
-
v The credit rating agency relates
to credit rating of certain specified areas that is any debt obligation
of any project or programme requiring finance in any form and
include credit rating of any instrument or security for providing
information pertaining to relative safety of timely payment of
interest or principal.
-
v Research, information and advisory
services rendered by credit rating agency is not covered since
no credit rating service is involved therein. (Trade notice No.
7/98 ST)
-
v Surveillance fees till the
date the borrowed money is repaid is also covered.
-
v Relevant date for determining
service tax liability would be the date when rating is assigned
to a particular instrument.
Relevant circulars, notifications,
instructions and trade notices
- Custom House Agent’s Services w.e.f. 15-6-1997
Service provider :
Licensed custom house agent
Service recipient :
Client
Statutory definitions :
[Sections 65(35), 65(105)(h)]
Scope of taxable service
-
Custom house agent is a person
who is licensed temporarily or otherwise under the Regulations
of the Customs Act.
-
The Custom House Agent providing
services relating to clearance to import and export cargo such
as loading, unloading, preparation of bill of entries, payment
of custom duty, cargo examination, custom appraisal, bonding,
destuffing measurement, terminal handling, transportation etc.
Relevant circulars, notifications,
instructions and trade notices
- Dry Cleaning Services w.e.f. 16.8.2002
Service provider :
Commercial Concern
Service recipient :
Customer
Statutory definitions :
[Section 65(37), 65(38), 65(105)(zt)
Scope of taxable service
-
Services in relation to cleaning
of garments and apparels by dry-cleaning process.
-
The dictionary meaning of "dry
cleaning" is to clean clothes etc. using petroleum based solvents
rather than water. (Chambers Dictionary)
-
Collection of clothes and delivery
after dry cleaning by a dry cleaning concern to the customer’s
place is covered being in relation to dry cleaning.
-
It excludes laundry services
not involving dry cleaning such as washing, ironing, repairs,
darning, wet cleaning, dyeing etc. (F. No. B II/1/2002)
Relevant circulars, notifications,
instructions and trade notices
- Erection, Commissioning or Installation Agency’s
Services –Commissioning and Installation w.e.f. 1-7-2003 – Erection
w.e.f. 10-9-2004
Service provider :
Commissioning & Installation Agency
Service recipient :
Customer
Statutory definitions :
[Sections 65(29), 65(39a), 65 (105)(zzd)]
Scope of taxable services
-
Erection, commissioning or installation
services means service provided by a commissioning and installation
agency in relation to erection, commissioning or installation
of plant, machinery or equipment.
-
Any advice, consultancy and technical
assistance provided by erection, commissioning and installation
agency will also be covered being in relation to erection, commissioning
and installation.
-
It has been clarified that installation
of piping, electrical wiring etc in residential premises will
not be covered as they are not plant, machinery or equipment.
However, putting up of water tank, piping, electric wiring are
covered as they are plant, machinery and equipments . (Circular
No. 62/11/2003)
-
On a perusal of statutory provisions
it appears that the service should be provided by an agency and
no specific qualification is required for rendering the service.
-
Erection refers to civil works
for installation / commissioning for plant and machinery as opposed
to civil work relating to construction services (Circular
No. 80/2004)
Relevant circulars,
notifications, instructions and trade notices:
-
Notification no. 19/2003 ST dated
21.08.2003
-
Notification no. 12/2004 ST dated
10.09.2004
-
Notification no. 25/2004 ST dated
10.09.2004
-
Circular no. 59/8/2003 dated
20.06.2003 as amended by Circular no. 62/11/2003-ST dated 21.08.2003
-
Circular No. 80/ 2004- ST dated
17.09.2004
-
F. No. B2/8/2004 TRU dated 10.09.2004
- Event Management Services w.e.f. 16.8.2002
Service Provider :
Person
Service Recipient :
Client
Statutory Definitions :
[Section 65(40), 65(41), 65(105)(zu)]
Scope of taxable service :
-
Any service provided in relation
to management of any function or event and planning, promotion,
organising or presentation of any arts, entertainment, business,
sports or any other events and include any consultancy provided
in this regard.
-
It does not include event organized
/ managed by the sponsor himself, because the service tax is not
on the "event" but on the service provided for management of an
event. However, when different contractors provide service such
as mandap keeper, videographer, security agency, etc. to the sponsor,
they will be taxable in their respective categories. ( Circular
No.68/17/2003)
-
Sale proceeds of tickets of the
"event" and renting out of space for holding an "event" is not
covered. (F. No. BII/1/2002)
Relevant circulars,
notifications, instructions and trade notices:
-
Notification no. 8/2002 ST dated
01.08.2002
-
Circular no. BII/1/2002-TRU dated
01.08.2002
-
Circular no. 68/17/2003-TRU dated
28.11.2003
- Fashion Designing Services w.e.f. 16.8.2002
Service Provider :
Person
Service Recipient : Any
Person
Statutory Definitions :
[Section 65(43), 65(44), 65(105)(zv)]
Scope of taxable services :
-
Any services provided by fashion
Designer, Jewellery Designer, Garment Designer, Cloth accessories
Designer, and designer of any accessories for human wearing.
-
Any activity relating to conceptualizing,
outlining, creating the design and preparing patterns for articles
or accessories intended to be worn by human beings and services
incidental thereto.
-
Service provided by a designer
to jeweler would be covered. When a fashion designer provides
stitching service along with designing of clothes as per requirement
of clients, service tax will be leviable on designing charges
provided the same are shown separately in the bill. However, incase
designing charges and stitching charges are not shown separately
service tax will be leviable on entire amount. (Circular No. BII/1/2002)
-
A fashion designer design article
for himself and selling them subsequently, in such case no service
tax is payable as designing service is provided to himself by
the designer. (Circular No. B II/1/2002)
Relevant circulars,
notifications, instructions and trade notices :
- Forward Contract Services w.e.f. 10.09.2004
Service Provider :
Member of recognized or registered Association
Service Recipient :
Any Person
Statutory definitions
: [Section 65(46a), 65(89a), 65(89b), 65(105)(zzy)]
Scope of taxable service :
Relevant circulars,
notifications, instructions and trade notices:
-
Notification no. 18/2004 ST dated
10.09.2004
-
F. No. B2/8/2004 TRU dated 10.09.2004
-
Circular no. 80/2004 dated 17.09.2004
- Franchise Services w.e.f. 01.07.2003
Service Provider :
Franchisor
Service Recipient :
Franchisee
Statutory Definitions :
[Section 65(47), 65(48), 65(105)(zze)]
Scope of taxable services :
-
Franchise service is
taxable if the following four conditions are satisfied :
-
Franchisee is granted representational
right to sell or manufacture goods or to provide service or
undertake any process identified with franchisor, whether or
not a trade mark, service mark, trade name or logo or any such
symbol, as the case may be, is involved
-
The franchisor provides concepts
of business operation to franchisee, including know-how, method
of operation, managerial expertise, marketing technique or training
and standards of quality control except passing on the ownership
of all know-how to franchisee;
-
The franchisee is required
to pay to the franchisor, directly or indirectly, a fee and
-
The franchisee is under an
obligation not to engage in selling or providing similar goods
or services or process, identified with any other person.
-
A mere licensed production cannot
be called as franchise agreement and accordingly the license fees
paid for such license production cannot be charged to service
tax. (Circular no. 59/8/2003)
Relevant circulars, notifications,
instructions and trade notices :
-
Notification no. 07/2003 ST dated
20.06.2003
-
Circular no. 59/8/2003-ST dated
20.06.2003
-
F. No. B2/8/2004 TRU dated 10.09.2004
-
General Insurance Services w.e.f.
01.07.1994
Service Provider :
Person carrying on general insurance business
Service Recipient :
Policy Holder
Statutory Definitions :
[Section 65(49), 65(58), 65(80), 65(105)(d)]
Scope of taxable services :
-
Services provided by an insurer
carrying on general insurance business in relation to general
insurance business.
-
Premium charged by the re-insurer
is not covered as it is not received from insurer.
-
The insurer will not be entitled
for any deduction of commission paid to the agents.
Relevant circulars,
notifications, instructions and trade notices:
-
Notification no. 1/94 ST dated
20.06.1994
-
Circular no. 1/1/94 ST dated
29.06.1994
-
Notification no. 3/94 ST dated
30.06.1994
-
Notification no. 10/96 ST dated
26.11.1996
-
Notification no. 12/97 ST dated
14.02.1997
-
Notiification No. 3/2000 ST dated
6.7.2000
-
Notiification No. 4/2000 ST dated
31.7.2000
-
Notiification No. 16/2003 ST
dated 11.7.2003
- Goods Transport by Air w.e.f. 10.09.2004
Service Provider :
Aircraft Operator
Service Recipient :
Any Person
Statutory definitions :
[Section 65(3a), 65(3b), 65(105)(zzn)]
Scope of taxable service :
-
Any service by an air craft operator
to any person in relation to transport of goods by air craft is
covered under this category. It includes Air freight charges,
storing, handling, loading, unloading charges levied by airlines
or aircraft operator in relation to transport of goods by an aircraft.
-
Transportation of passengers
or personal baggage of passengers is not covered
Relevant circulars,
notifications, instructions and trade notices:
-
Notification no. 18/2004 ST dated
10.09.2004
-
F. No. B2/8/2004 TRU dated 10.09.2004
-
Circular No. 80/ 2004 ST dated
17.09.2004
- Goods Transport by Road Services w.e.f. 1-1-2005
Service Provider :
Service Recipient :
Statutory definitions
: [ Section 65(50a), 65(50b), 65(105) (zzp) ]
-
This service is re-introduced
as taxable service in the Finance Act (No.2) 2004-05. However,
the levy is postponed till the committee set up in this regards
suggest appropriate mechanism/ modalities for collection and payment
of service tax by the goods transport agencies. As per the information
available till going to press, the Committee has already submitted
its recommendations and it is upto the Government now to finalise
rules and issue appropriate notifications prescribing the modalities
of the levy and collection.
-
In view of this, no discussion
is proposed on this service in this article.
Relevant circulars,
notifications, instructions and trade notices:
- Health Club and Fitness Centre Services
w.e.f. 16.8.2002
Service Provider :
Establishment
Service Recipient :
Any Person
Statutory Definitions :
[Section 65(51), 65(52), 65(105)(zw)
Scope of taxable services :
-
Service for physical well being
such as sona and stem bath, turkish bath, solarium , spas, reduction
or sliming salon , gymnasium, yoga, meditation , massage or any
other like service which is provided by any establishment including
a hotel or resort providing health and fitness service.
-
Therapeutic massage provided
by qualified professionals under medical supervision for curing
diseases such as arthritis, chronic low back pain and sciatica,
ayurvedic massages, acupressure therapy is not covered. [F. No.
BII/1/2002 ]
-
Naturopathy clinic providing
treatment will not be subjected to service tax. It is to be noted
that if the massage is performed without any medical supervision
or advice but for the general physical well being of a person,
such massages do not come under the purview of therapeutic massages
and they would be liable to service tax.
-
Medical advice on diet control,
exercises, etc. for reduction in weight will not be covered.
-
If the guests staying in the
room of hotels and resorts and using sauna, steam and Turkish
bath, gymnasium, etc. as a part of their room charges, service
tax will not be leviable if the guests are allowed to use such
facilities without any charge.
-
Recreation centers providing
sports equipments for playing the games, etc. service tax will
not be attracted as these are in the nature of sport centers and
not fitness centers.
-
Yoga institutes imparting courses
in yoga are not covered.
-
Co-operative societies having
health and fitness centers for exclusive use of their members
where no fees are payable for using these facilities will not
be covered.
Relevant circulars,
notifications, instructions and trade notices:
- Insurance Auxiliary Services General Insurance
w.e.f. 16.7.2001 – Life Insurance w.e.f. 16.8.2002
Service Provider :
Actuary, Insurance Intermediary or Insurance Agent
Service Recipient:
Policy Holder, Insurer
Statutory Definitions : [Section 65(1), 65(54), 65(55),
65(56), 65(105)(zl), 65(105)(zy)]
Scope of taxable service :
-
Any service provided by an actuary,
an intermediary or an insurance agent in relation to general insurance
business or life insurance business and includes risk assessment,
claim settlement, survey and loss assessment.
Relevant circulars,
notifications, instructions and trade notices:
-
Notification no. 4/2001 ST dated
09.07.2001
-
Notification no. 8/2002 ST dated
01.08.2002
-
F. NO. BII/1/2001 TRU dated 09.07.2001
-
F. NO. BII/1/2002 TRU dated 01.08.2002
- Intellectual Property Services w.e.f. 10.09.2004
Service Provider : Holder
of intellectual property right
Service Recipient :
Any Person
Statutory definitions :
[Section 65(55a), 65(55b), 65(105)(zzr)]
Scope of taxable service :
-
The amounts received by holder
of intellectual property right for permitting use of the intellectual
property right or temporary transfer of such rights in respect
of pattern, trade mark or design.
-
Copyright is excluded.
-
Intellectual property rights
governed by the law for the time being in force (in India) will
only be covered.
Relevant circulars,
notifications, instructions and trade notices:
-
Notification no. 17/2004 ST dated
10.09.2004
-
Notification no. 18/2004 ST dated
10.09.2004
-
F. No. B2/8/2004 TRU dated 10.09.2004
-
Circular no. 80/2004 TRU dated
17.09.2004
- Interior Decorator Services w.e.f. 16.10.1998
Service Provider :
Person
Service Recipient :
Client
Statutory Definitions :
[Section 65(59), 65(105)(q)]
Scope of taxable service :
-
Any person engaged whether directly
or indirectly in the business of providing service by way of advising,
consultancy, technical assistance or in any other manner in relation
to planning, beautification or design or spaces whether manmade
or otherwise
-
Landscape designer and space
management designing of hills, buildings, fountains, etc.
-
Vaastu / Feng Shui consultants
are covered as they offer services by way of advice relating to
panning and designing of spaces.
-
Setting of temporary structures
being of temporary nature not covered.
Relevant circulars,
notifications, instructions and trade notices:
- Internet Café Services providing Internet
Access w.e.f. 01.07.2003
Service Provider :
Commercial Concern
Service Recipient :
Any Person
Statutory Definitions :
[Section 65(57), 65(105)(zzf)]
Scope of taxable service :
-
Cyber café providing computer
terminals for internet access.
-
Any services other than access
to internet is not covered.
-
Hotels providing internet access
to customer in rooms.
Relevant circulars, notifications,
instructions and trade notices
- Life Insurance Services w.e.f. 10.09.2004
Service Provider :
Insurer
Service Recipient :
Policy Holder
Statutory definitions :
[Section 65(58), 65(61), 65(80), 65(105)(zx)]
Scope of taxable service :
Relevant circulars,
notifications, instructions and trade notices:
-
Notification no. 9/2002 ST dated
01.08.2002 rescinded by Notification no. 23/2004 ST dated 10.09.2004
-
Notification no. 25/2004 ST dated
10.09.2004
-
F. No. B2/8/2004 TRU dated 10.09.2004
-
Circular No. BII/1/2002 TRU dated
01.08.2002
-
Circular No. 80/ 2004 ST dated
17.09.2004
- Maintenance and Repair Services w.e.f 01.07.2003
Service Provider :
Any Person/Manufacturer/Person authorised by him
Service Recipient :
Customer
Statutory definitions
: [Section 65(64), 65(105)(zzg)]
Scope of taxable service :
-
Maintenance or repair service
provided by any person under a Maintenance contract or agreement
in relation to maintenance or repairs or servicing of any goods
or equipments excluding motor vehicles.
-
Service provided by the manufacturer
or its authorized representative during the guarantee period or
otherwise in respect of goods or equipment manufactured by him
(excluding motor vehicles).
-
Maintenance contracts of computers,
computer systems or peripherals are taxable w.e.f. 10.09.2004.
(Notification no. 7/2004 ST).
-
Maintenance of computer software
is not "maintenance and repair" of goods and therefore is not
covered under this category. (Circular No. 70/19/2003)
-
It follows from above that any
repairs without a contract or agreement, say casual repairs at
a repair shop is not covered.
Relevant Notifications, circulars,
trade notices and instructions :
-
Notification no. 7/2003 ST dated
20.06.2003
-
Notification no. 20/2003 ST dated
21.08.2003
-
Circular no. 59/8/2003 TRU dated
20.06.2003
-
Circular no. 62/11/2003 ST dated
21.08.2003
-
Circular no. 70/19/2003 TRU dated
17.11.2003
-
Notification no. 7/2004 ST dated
09.07.2004
-
F. No. B2/8/2004 TRU dated 10.09.2004
-
Circular no. 80/2004 ST dated
17.09.2004
- Management Consultant’s Services w.e.f.
16.10.1998
Service Provider :
Any Person
Service Recipient :
Client
Statutory Definitions
: [Section 65(65), 65(105)(r)]
Scope of taxable services
-
Any taxable service provided
to a client by the Management Consultant in connection with the
management of any organization in any manner.
-
The term Management is generally
understood to mean running the affairs of the organization in
an organized and systematic manner . Any person who render any
advise, consultancy or technical assistance relating to conceptualizing,
devising, development, modification, rectification or upgradation
of any working system of an organization.
-
The management envisages strategic
functioning and includes planning, organizing, directing, controlling
and co-ordinating. The functions of the management are research
and development, marketing, manufacturing, finance in an organization.
-
An adviser to the management
and the scope is very wide.
-
Services in relation to compliance
of any statute or regulation not involving advice, etc. is not
covered.
-
ESIC, PF, other industrial law
practitioners are not covered. (Circular no. 341/21/99 TRU)
-
Tax consultants who rendered
advise on tax returns or file such returns but does not provide
any service related to management of the organization will not
be covered.
-
Service of raising the finance
from market is not covered under this category unless it involves
advice or consultancy in relation to management.
-
Services rendered in relation
to merger and acquisitions is more appropriately covered under
banking and financial services.
-
It is not required to hold any
qualification to render taxable service as management consultant.
Relevant Notification / Circular
/ Instructions :
-
Notification no. 53/98-ST dated
17.10.98
-
Notification no. 16/2004 ST dated
10.09.2004
-
BII/3/98 TRU dated 07.10.1998
-
37 B Order No. 1/1/2001 dated
27.06.2001
-
177/2/2001 TRU dated 27.06.2001
-
F No. 341/21/99-TRU dated 20.08.1999
Important case laws :
- Mandap Keeper’s Services w.e.f. 01.07.1997
Service Provider :
Any Person
Service Recipient :
Client
Statutory Definitions :
[Section 65(66), 65(67), 65(105)(m)]
Scope of taxable services :
-
Services provided to a client
by a Mandap Keeper in relation to use of mandap in any manner.
-
Mandap means any immovable property
as defined in Section 3 of Transfer of Property Act 1882. It also
includes furniture, fixtures, light fittings, floor coverings
etc. which is let out for a consideration.
-
The use of Mandap should be temporary
occupation for organizing any social , official or business function.
-
Banquet halls , conference halls
etc in hotels, open grounds, lawns, farm houses, sport stadiums,
clubs, gymkhana etc is covered under the definition of Mandap.
-
No service tax payable on deposits
forfeited for booking of a mandap
-
No service tax payable on the
expenditure tax or a luxury tax recovered from the client.
-
Renting out of premises by art
galleries for exhibitions of paintings, sculptures, etc. are not
liable to service tax under the category of mandap keepers. (Circular
no. 42/5/2002)
-
Renting out of studio for shooting
of film / T.V. serials can not considered as official or social
or business purpose and therefore out of purview of service tax
under this category.
-
Screening of films in cinema
theatre will also not be covered.
-
Trade fair cannot be categorized
as social or business function or a ceremony and therefore not
liable to service tax under this category.
Relevant circulars,
notifications, instructions and trade notices:
-
Notification no. 19/97 ST dated
26.06.1997
-
Notification no. 6/97 ST dated
01.07.1997
-
Notification no. 21/97 ST dated
26.06.1997
-
Notification no. 14/2003 ST dated
20.06.2003
-
Notification no. 12/2004 ST dated
10.09.2004
-
B43/3/97 TRU dated 26.06.1997
-
Notification no. 42/5/2002 dated
29.4.2002
-
F. No. 332/87/97 TRU dated 24.09.1997
Important Case Laws :
- Manpower Recruitment Agency’s services
w.e.f. 07.07.1997
Service Provider :
Commercial Concern
Service Recipient :
Client
Statutory Definitions :
[Section 65(68), 65(105)(k)]
Scope of taxable services :
-
Agencies engaged in recruitment
of manpower for employment.
-
Display of bio-data or resume
of any person seeking employment, on a website, such services
are in relation to recruitment of personnel and are therefore
covered.
-
A labour contractor engaged in
supply of labour for works contract is not covered.
Relevant circulars,
notifications, instructions and trade notices :
-
Notification no. 23/97 ST dated
02.07.1997
-
Trade notice no. 7/97 ST dated
04.07.1997
-
B43/5/97 TRU dated 02.07.1997
- Market Research Agency’s Services w.e.f.
16.10.1998
Service Provider :
Commercial Concern
Service Recipient :
Client
Statutory Definitions :
[Section 65(69), 65(105)(y)]
Scope of taxable service :
-
Any service provided to a client
by a Market research agency in relation to Market research of
any product , services or utility in any manner .
-
All customized or syndicated
market research of any product, services or utility.
Relevant circulars,
notifications, instructions and trade notices :
- On line Information and Database Retrieval
Services w.e.f. 16.07.2001
Service Provider :
Commercial Concern
Service Recipient :
Customer
Statutory Definitions :
[Section 65(30), 65(36), 65(39), 65(53), 65(75), 65(105)(zh)]
Scope of taxable services :
-
On-line information provision
services such as data base services, provision of information
on web site, on-line data retrieval services in any manner, to
all or limited number of users, provision of on-line information
by content providers.
-
Meaning of "data ", "information"
, "computer network" is meaning assigned to it under sub section
1 of section 2 of the Information Technology Act, 2000.
-
Internet Service Providers (ISP)
to the customers whether on usage time basis or on lease line
basis.
-
Web sites providing paid services
for access or information.
-
Internet telephony service is
covered under this category. (Circular no. 54/3/2003)
-
E-commerce transactions are not
covered. (Circular no. BII/1/2001)
-
In case of inter-connectivity
charges, no services are rendered to the client and hence not
covered. (F. No. B II/ 1 /2001)
Relevant circulars, notifications,
instructions and trade notices :
-
Notification no. 4/2001 ST dated
09.07.2001
-
Circular no. BII/1/2001-TRU dated
09.07.2001
-
Circular no. 54/3/2003-TRU dated
21.04.2003
- Opinion Poll Services w.e.f. 10.09.2004
Service Provider :
Opinion Poll Agency
Service Recipient :
Any Person
Statutory definitions :
[Section 65(75a), 65(75b), 65(105)(zzs) ]
Scope of taxable service :
Relevant circulars,
notifications, instructions and trade notices:
-
Notification no. 18/2004 ST dated
10.09.2004
-
F. No. B2/8/2004 TRU dated 10.09.2004
-
Circular No. 80/2004 dated 17.09.2004
- Outdoor Catering Services w.e.f. 10.09.2004
Service Provider :
Outdoor caterer
Service Recipient :
Client
Statutory definitions :
[Section 65(76a), 65(105)(zzt) ]
Scope of taxable service :
-
Any person engaged in providing
service directly or indirectly, any food, edible preparation,
alcoholic or non-alcoholic beverages for any purpose or occasion
at a place other than his own.
-
Services in relation to supply
of crockery and similar articles or apparels, outfit, equipments.
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