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Service Tax Bare Act Essay

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Below is an essay on "Service Tax Bare Act" from Anti Essays, your source for research papers, essays, and term paper examples.

64. Extent, Commencement and Application.
(1) This Chapter extends to the whole of India except the State of Jammu and Kashmir.
(2) It shall come into force on such date as the Central Government may, by notification in the Official Gazette, appoint [ 1st July,1994 ]
(3) It shall apply to taxable services provided on or after the commencement of this Chapter.

65. Definitions.

(1) "advertisement" includes any notice, circular, label, wrapper, document, hoarding or any other audio or visual representation made by means of light, sound, smoke or gas;
(2) "advertising agency" means any commercial concern engaged in providing any service connected with the making, preparation, display or exhibition of advertisement and includes an advertising consultant;
(3) "air travel agent" means any person engaged in providing any service connected with the booking of passage for travel by air;
(4) "Appellate Tribunal" means the Customs, Excise and Gold (Control) Appellate Tribunal constituted under section 129 of the Customs Act, 1962 (52 of 1962);
(5) "architect" means any person whose name is ,for time being, entered in register of architects maintained under Section 23 of Architect's Act, 1972,and also includes any commercial concern engaged in any manner ,whether directly or indirectly, in rendering services in the field of architecture;
(6) "assessee" means a person liable to any the service tax and includes his agent;
(7) "Board" means the Central Board of Excise and Customs constituted under the Central Boards of Revenue Act, 1963(54 of 1963);
(8) "body corporate" shall have the meaning assigned to it in or under clause (7) of section (2) of the Companies Act,1956;
(9) "cab" means a motor cab or maxi cab;
(10) "caterer" means any person who supplies, either directly or indirectly, any food, edible preparations, alcoholic or non-alcoholic beverages or crockery and similar articles or accoutrements for any purpose or occasion;
(11) "Central Excise Officer"...

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