Section

Gist of amendment

65(19)(ii)

Business Auxiliary Service - Explanation that service in relation to promotion or marketing of service inlcudes service provided in relation to promotion or marketing of games of chance, organised, conducted or promoted by the client, in whatever form or by whatever name called, whether or not conducted online, including lottery, lotto, bingo omitted consquent to insertion of Section 65(105)(zzzzn)

65(19b)

Business Entity - New definition inserted to include an association of persons, body of individuals, company or firm but does not include an individual;’;

65(25b)

Commercial or Industrial Construction - Expression "Commercial or Industrial Construction Service" amended as "Commercial or Industrial Construction"

65(82)

Port Service - Definition of "Port Service " substituted to mean any service rendered within a port or other port, in any manner; instead of any service rendered by a port or other port or any person authorised by such port or other port, in any manner, in relation to a vessel or goods;

65(105)(zn)

Taxable Service - Port Service - substituted to read as service provided or to be provided, to any person, by any other person, in relation to port services in a port, in any manner: provided that the provisions of section 65A shall not apply to any service when the same is rendered wholly within the port;’’;

65(105)(zzc)

Taxable Service - Commercial Training and Coaching Centre Services - Explanation inserted with retrospective effect from 01/07/2003 to include any centre or institute, by whatever name called, where training or coaching is imparted for consideration, whether or not such centre or institute is registered as a trust or a society or similar other organisation under any law for the time being in force and carrying on its activity with or without profit motive and the expression “commercial training or coaching” shall be construed accordingly

65(105)(zzl)

Taxable Service - Port Services - substituted to read as any service provided or to be provided to any person, by any other person, in relation to port services in other port, in any manner: Provided that the provisions of section 65A shall not apply to any service when the same is rendered wholly within other port;’’;

65(105)(zzm)

Taxable Service - Airport Services substituted to read as any service provided or to be provided to any person, by airports authority or by any other person, in any airport or a civil enclave: Provided that the provisions of section 65A shall not apply to any service when the same is rendered wholly within the airport or civil enclave;”;

65(105)(zzq)

Taxable Service - Constrution Services - Explanation inserted to make taxable the construction of a new building which is intended for sale, wholly or partly, by a builder or any person authorised by the builder before, during or after construction (except in cases for which no sum is received from or on behalf of the prospective buyer by the builder or the person authorised by the builder before grant of completion certificate by the authority competent to issue such certificate under any law for the time being in force) shall be deemed to be service provided by the builder to the buyer;”; the expression "service" omitted consequent to amendment to Section 65(25b) deleting the expression "service"

65(105)(zzzh)

Taxable Services - Construction of Complex Services - Explanation inserted to make taxable construction of a complex which is intended for sale, wholly or partly, by a builder or any person authorised by the builder before, during or after construction (except in cases for which no sum is received from or on behalf of the prospective buyer by the builder or a person authorised by the builder before the grant of completion certificate by the authority competent to issue such certificate under any law for the time being in force) shall be deemed to be service provided by the builder to the buyer;”;

65(105)(zzzn)

Taxable Service - Sponsorship Services - substituted to widen the scope to include services rendered to any person, by any other person receiving sponsorship including sports events

65(105)(zzzo)

Taxable Service - Transport of Persons Embarking In India For International Journey by Air Service - substituted to read as services rendered to any passenger, by an aircraft operator, in relation to scheduled or non-scheduled air transport of such passenger embarking in India for domestic journey or international journey;”

Taxable Service - Auctioneers Service - Explanation inserted for the removal of doubts, it is hereby declared that for the purposes of this sub-clause, “auction by the Government” means the Government property being auctioned by any person acting as auctioneer;’;

Taxable Service - Renting of immovable property - Sub Section amended to include explicitly renting of immovable property with retrospective effect from 01/06/2007 and explanation of meaning of "immovable property" amplified to include vacant land, given on lease or license for construction of building or temporary structure at a later stage to be used for furtherance of business or commerce;”;

Taxable Service - Information Technology Software - the expression “for use in the course, or furtherance, of business or commerce,” omitted

Taxable Service - Management of Investment OF ULIP- sub clause for clauses (ii) and (iii), substituted to read as "the gross amount charged by the insurer from the policy holder for the said service provided or to be provided shall be equal to the maximum amount fixed by the Insurance Regulatory and Development Authority established under section 3 of the Insurance Regulatory and Development Authority Act, 1999, as fund management charges for unit linked insurance plan or the actual amount charged for the said purpose by the insurer from the policy holder, whichever is higher;”;

Taxable Service - Legal Services - Explanation defining "Business Entity" omitted consequent to insertion of Section 65(19b)

Taxable Service - Organising games of chance defined as service rendered to any person, by any other person, for promotion, marketing, organising or in

any other manner assisting in organising games of chance, including lottery, Bingo or Lotto in whatever form or by whatever name called, whether or not conducted through internet or other electronic networks;

Taxable Service - Hospital or Clinic service - by any hospital, nursing home or multi-specialty clinic, defined as services —

(i) to an employee of any business entity, in relation to health check-up or preventive care, where the payment for such check-up or preventive care is made by such business entity directly to such hospital, nursing home or multi-specialty clinic; or

(ii) to a person covered by health insurance scheme, for any health check-up or treatment, where the payment for such health check-up or treatment is made by the insurance company directly to such hospital, nursing home or multi-specialty clinic;

Taxable Service - Maintenance of Medical Records - to any business entity, by any other person, in relation to storing, keeping or maintaining of medical records of employees of a business entity;

Taxable Service - Brand Promotion defined as services rendered to any person, by any other person, through a business entity or otherwise, under a contract for promotion or marketing of a brand of goods, service, event or endorsement of name, including a trade name, logo or house mark of a business entity by appearing in advertisement and promotional event or carrying out any promotional activity for such goods, service or event.

Explanation.—For the purposes of this sub-clause, “brand” includes symbol, monogram, label, signature or invented words which indicate connection with the said goods, service, event or business entity;

Taxable Service - Right for commercial exploitation of an event defined as services rendered to any person, by any other person, by granting the right or by permitting commercial use or exploitation of any event including an event relating to art, entertainment, business, sports or marriage organised by such other person;

(zzzzs) to any person, by an electricity exchange, by whatever name called, approved
by the Central Electricity Regulatory Commission constituted under section 76 of the
Electricity Act, 2003, in relation to trading, processing, clearing or settlement of spot contracts, term ahead contracts, seasonal contracts, derivatives or any other electricity related contract;

Taxable Service - Temporary transfer of Copyright defined as services rendered to any person, by any other person, for—

(a) transferring temporarily; or (b) permitting the use or enjoyment of, any copyright defined in the Copyright Act, 1957, except the rights covered under sub-clause (a) of clause (1) of section 13 of the said Act;”;

Taxable Service - Preferential development of complex defined as services rendered to a buyer, by a builder of a residential complex, or a commercial complex, or any other person authorised by such builder, for providing preferential location or development of such complex but does not include services covered under sub-clauses (zzg), (zzq), (zzzh) and in relation to parking place. Explanation.—For the purposes of this sub-clause, ‘‘preferential location’’ means any location having extra advantage which attracts extra payment over and above the basic sale price;’.

Charge of Service Tax - New Services to be taxable from the date to be notified

Value of Taxable Services Escaping Assessment - Explanation 2 inserted to clarify that that no penalty under any of the provisions of this Act or the rules made thereunder shall be imposed in respect of payment of service-tax under this sub-section and interest thereon.

Power to Remove Difficulties - Sub section inserted - (1G) If any difficulty arises in respect of implementing, classifying or assessing the value of any taxable service incorporated in this Chapter by the Finance Act, 2010, the Central Government may, by order published in the Official Gazette, not inconsistent with the provisions of this Chapter, remove the difficulty:

Provided that no such order shall be made after the expiry of a period of one year from the date on which the Finance Bill, 2010 receives the assent of the President.”

Validation of Action taken on Renting of Immovable Property Services - provision inserted to validate any action taken since 01/06/2007 to give effect to the retrospective amendment to Section 65(105)(zzzz) and providing for recovery of tax refunded, as if the said amendment had been in force at all material times.