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(ii),,,Every,,,Committee,,,constituted,,,under,,,clause,,,(i),,,shall,,,con sist,,,of,,,two,,,[Principal,,,Chief,,,Commissioners,,,of,,,Central,,,Excis e,,,or],,,Chief,,,Commissioners,,,of,,,Central,,,Excise,,,or,,,two,,,[Princ ipal,,,Commissioners,,,of,,,Central,,,Excise,,,or],,,Commissioners,,,of,,,C entral,,,Excise,,,,as,,,the,,,case,,,may,,,be.],,,[(2),,,The,,,[Committee,, ,of,,,[Principal,,,Chief,,,Commissioners,,,of,,,Central,,,Excise,,,or],,,Ch ief,,,Commissioners,,,of,,,Central,,,Excise],,,may,,,,if,,,it,,,objects,,,t o,,,any,,,order,,,passed,,,by,,,the,,,[Principal,,,Commissioner,,,of,,,Cent ral,,,Excise,,,or],,,Commissioner,,,of,,,Central,,,Excise,,,under,,,[sectio n,,,73,,,or,,,section,,,83A,,,,direct,,,the,,,[Principal,,,Commissioner,,,o f,,,Central,,,Excise,,,or],,,Commissioner,,,of,,,Central,,,Excise,,,to,,,ap peal,,,to,,,the,,,Appellate,,,Tribunal,,,against,,,the,,,order:,,,[Provided ,,,that,,,where,,,the,,,Committee,,,of,,,[Principal,,,Chief,,,Commissioners ,,,of,,,Central,,,Excise,,,or],,,Chief,,,Commissioners,,,of,,,Central,,,Exc ise,,,differs,,,in,,,its,,,opinion,,,against,,,the,,,order,,,of,,,the,,,[Pr incipal,,,Commissioner,,,of,,,Central,,,Excise,,,or],,,Commissioner,,,of,,, Central,,,Excise,,,,it,,,shall,,,state,,,the,,,point,,,or,,,points,,,on,,,w hich,,,it,,,differs,,,and,,,make,,,a,,,reference,,,to,,,the,,,Board,,,which ,,,shall,,,,after,,,considering,,,the,,,facts,,,of,,,the,,,order,,,,if,,,is ,,,of,,,the,,,opinion,,,that,,,the,,,order,,,passed,,,by,,,the,,,[Principal ,,,Commissioner,,,of,,,Central,,,Excise,,,or],,,Commissioner,,,of,,,Central ,,,Excise,,,is,,,not,,,legal,,,or,,,proper,,,,direct,,,the,,,[Principal,,,C ommissioner,,,of,,,Central,,,Excise,,,or],,,Commissioner,,,of,,,Central,,,E xcise,,,to,,,appeal,,,to,,,the,,,Appellate,,,Tribunal,,,against,,,the,,,ord er.],,,[(2A),,,The,,,Committee,,,of,,,Commissioners,,,may,,,,if,,,it,,,obje cts,,,to,,,any,,,order,,,passed,,,by,,,the,,,Commissioner,,,of,,,Central,,, Excise,,,(Appeals),,,under,,,section,,,85,,,,direct,,,any,,,Central,,,Excis e,,,Officer,,,to,,,appeal,,,on,,,its,,,behalf,,,to,,,the,,,Appellate,,,Trib unal,,,against,,,the,,,order:]],,,[Provided,,,that,,,where,,,the,,,Committe e,,,of,,,Commissioners,,,differs,,,in,,,its,,,opinion,,,against,,,the,,,ord er,,,of,,,the,,,Commissioner,,,of,,,Central,,,Excise,,,(Appeals),,,,it,,,sh all,,,state,,,the,,,point,,,or,,,points,,,on,,,which,,,it,,,differs,,,and,, ,make,,,a,,,reference,,,to,,,the,,,jurisdictional,,,Chief,,,Commissioner,,, who,,,shall,,,,after,,,considering,,,the,,,facts,,,of,,,the,,,order,,,,if,, ,is,,,of,,,the,,,opinion,,,that,,,the,,,order,,,passed,,,by,,,the,,,Commiss ioner,,,of,,,Central,,,Excise,,,(Appeals),,,is,,,not,,,legal,,,or,,,proper, ,,,direct,,,any,,,Central,,,Excise,,,Officer,,,to,,,appeal,,,to,,,the,,,App ellate,,,Tribunal,,,against,,,the,,,order.,,,per,,,annum.,,,(2),,No,,refund ,,shall,,be,,made,,of,,service,,tax,,paid,,in,,respect,,of,,taxable,,servic es,,provided,,by,,the,,Indian,,Railways,,during,,the,,said,,period,,prior,, to,,the,,1stday,,of,,October,,,2012.],,,,Section,,100,,,,Special,,provision ,,for,,taxable,,services,,provided,,by,,Employees,,State,,Insurance,,Corpor ation,,Notwithstanding,,anything,,contained,,in,,section,,66,,as,,it,,stood ,,prior,,to,,the,,1st,,day,,of,,July,,,2012,,,no,,service,,tax,,shall,,be,, levied,,or,,collected,,in,,respect,,of,,taxable,,services,,provided,,by,,th e,,Employees,,State,,Insurance,,Corporation,,set,,up,,under,,the,,Employees ,,State,,Insurance,,Act,,,1948,,(34,,of,,1948),,,during,,the,,period,,prior ,,to,,the,,1st,,day,,of,,July,,,2012.,,(2),,,,Notwithstanding,,,,anything,, ,,contained,,,,in,,,,the,,,,Code,,,,of,,,,Criminal,,,,Procedure,,,,,1973,,, ,(2,,,,of,,,,1974),,,,,all,,,,offences,,,,,except,,,,the,,,,offences,,,,spe cified,,,,in,,,,sub-section,,,,(1),,,,,shall,,,,be,,,,non-cognizable,,,,and ,,,,bailable.],,,,,,,,Section,,,,91,,,,,,,,Power,,,,to,,,,arrest,,,,(1),,,, If,,,,the,,,,[Principal,,,,Commissioner,,,,of,,,,Central,,,,Excise,,,,or],, ,,Commissioner,,,,of,,,,Central,,,,Excise,,,,has,,,,reason,,,,to,,,,believe ,,,,that,,,,any,,,,person,,,,has,,,,committed,,,,an,,,,offence,,,,specified ,,,,in,,,,clause,,,,(i),,,,or,,,,clause,,,,(ii),,,,of,,,,sub-section,,,,(1) ,,,,of,,,,section,,,,89,,,,,he,,,,may,,,,,by,,,,general,,,,or,,,,special,,, ,order,,,,,authorise,,,,any,,,,officer,,,,of,,,,Central,,,,Excise,,,,,not,, ,,below,,,,the,,,,rank,,,,of,,,,Superintendent,,,,of,,,,Central,,,,Excise,, ,,,to,,,,arrest,,,,such,,,,person.,,,,per,,,annum,,,,as,,,is,,,for,,,the,,, time,,,being,,,fixed,,,by,,,the,,,Central,,,Government,,,,by,,,notification ,,,in,,,the,,,Official,,,Gazette,,,,from,,,the,,,first,,,day,,,of,,,the,,,m onth,,,succeeding,,,the,,,month,,,in,,,which,,,the,,,amount,,,ought,,,to,,, have,,,been,,,paid,,,under,,,this,,,Chapter,,,,but,,,for,,,the,,,provisions ,,,contained,,,in,,,sub-section,,,(4),,,of,,,section,,,73A,,,,till,,,the,,, date,,,of,,,payment,,,of,,,such,,,amount:,,,Provided,,,that,,,in,,,such,,,c ases,,,where,,,the,,,amount,,,becomes,,,payable,,,consequent,,,to,,,issue,, ,of,,,an,,,order,,,,instruction,,,or,,,direction,,,by,,,the,,,Board,,,under ,,,section,,,37B,,,of,,,the,,,Central,,,Excise,,,Act,,,,1944(1,,,of,,,1944) ,,,,and,,,such,,,amount,,,payable,,,is,,,voluntarily,,,paid,,,in,,,full,,,, without,,,reserving,,,any,,,right,,,to,,,appeal,,,against,,,such,,,payment, ,,at,,,any,,,subsequent,,,stage,,,,within,,,forty-five,,,days,,,from,,,the, ,,date,,,of,,,issue,,,of,,,such,,,order,,,,instruction,,,or,,,direction,,,, as,,,the,,,case,,,may,,,be,,,,no,,,interest,,,shall,,,be,,,payable,,,and,,, in,,,other,,,cases,,,,the,,,interest,,,shall,,,be,,,payable,,,on,,,the,,,wh ole,,,amount,,,,including,,,the,,,amount,,,already,,,paid.,,,(3),,,,Itshall ,,,,apply,,,,to,,,,taxable,,,,services,,,,provided,,,,on,,,,or,,,,after,,,, the,,,,commencement,,,,of,,,,this,,,,Chapter.,,,,Applicability,,,of,,,advan ce,,,ruling.-,,,The,,,advance,,,ruling,,,pronounced,,,by,,,the,,,Authority, ,,under,,,Section,,,96D,,,shall,,,be,,,binding,,,only-,,,on,,,the,,,applica nt,,,who,,,had,,,sought,,,it;,,,in,,,respect,,,of,,,any,,,matter,,,referred ,,,to,,,in,,,sub-section,,,(2),,,of,,,section,,,96C;,,,on,,,the,,,Commissio ner,,,of,,,Central,,,Excise,,,,and,,,the,,,Central,,,Excise,,,authorities,, ,subordinate,,,to,,,him,,,,in,,,respect,,,of,,,the,,,applicant.,,,
,,Section,,102-,,Special,,provision,,for,,exemption,,in,,certain,,cases,,re lating,,to,,construction,,of,,Government,,buildings,,(1),,Notwithstanding,, anything,,contained,,in,,section,,66B,,,no,,service,,tax,,shall,,be,,levied ,,or,,collected,,during,,the,,period,,commencing,,from,,the,,1st,,day,,of,, April,,,2015,,and,,ending,,with,,the,,29th,,day,,of,,February,,,2016,,(both ,,days,,inclusive),,,in,,respect,,of,,taxable,,services,,provided,,to,,the, ,Government,,,a,,local,,authority,,or,,a,,Governmental,,authority,,,by,,way ,,of,,construction,,,erection,,,commissioning,,,installation,,,completion,, ,fitting,,out,,,repair,,,maintenance,,,renovation,,or,,alteration,,of,,(a), ,a,,civil,,structure,,or,,any,,other,,original,,works,,meant,,predominantly ,,for,,use,,other,,than,,for,,commerce,,,industry,,or,,any,,other,,business ,,or,,profession;,,(b),,a,,structure,,meant,,predominantly,,for,,use,,as,,( i),,an,,educational,,establishment;,,(ii),,a,,clinical,,establishment;,,or, ,(iii),,an,,art,,or,,cultural,,establishment;,,(c),,a,,residential,,complex ,,predominantly,,meant,,for,,self-use,,or,,for,,the,,use,,of,,their,,employ ees,,or,,other,,persons,,specified,,in,,Explanation,,1,,to,,clause,,(44),,o f,,section,,65B,,of,,the,,said,,Act,,,under,,a,,contract,,entered,,into,,be fore,,the,,1st,,day,,of,,March,,,2015,,and,,on,,which,,appropriate,,stamp,, duty,,,where,,applicable,,,had,,been,,paid,,before,,that,,date.,,Section,,, ,79-,,,,Penalty,,,,for,,,,failure,,,,to,,,,comply,,,,with,,,,notice,,,,[Omi tted],,,,Section,,,,80,,,,,,,,Penalty,,,,not,,,,to,,,,be,,,,imposed,,,,in,, ,,certain,,,,cases,,,,[Omitted,,,,w.e.f.,,,,(3),,Every,,rule,,made,,under,, this,,Chapter,,shall,,be,,laid,,,as,,soon,,as,,may,,be,,,after,,it,,is,,mad e,,,before,,each,,House,,of,,Parliament,,,while,,it,,is,,in,,session,,for,, a,,total,,period,,of,,thirty,,days,,which,,may,,be,,comprised,,in,,one,,ses sion,,or,,in,,two,,or,,more,,successive,,sessions,,,and,,if,,,before,,the,, expiry,,of,,the,,session,,immediately,,following,,the,,session,,or,,the,,su ccessive,,sessions,,aforesaid,,,both,,Houses,,agree,,in,,making,,any,,modif ication,,in,,the,,rule,,or,,both,,Houses,,agree,,that,,the,,rule,,should,,n ot,,be,,made,,,the,,rule,,shall,,thereafter,,have,,effect,,only,,in,,such,, modified,,form,,or,,be,,of,,no,,effect,,,as,,the,,case,,may,,be;,,so,,,howe ver,,,that,,any,,such,,modification,,or,,annulment,,shall,,be,,without,,pre judice,,to,,the,,validity,,of,,anything,,previously,,done,,under,,that,,rul e.,,,,Section65Definitions,,:This,,section,,cease,,to,,effect,,w.e.f,,1-7-2 012,,Section65AClassification,,of,,taxable,,services,,:This,,section,,cease ,,to,,effect,,w.e.f,,1-7-2012,,Section,,65B,,,,Interpretations,,[In,,this,, Chapter,,,unless,,the,,context,,otherwise,,requires,,,(1),,actionable,,clai m,,shall,,have,,the,,meaning,,assigned,,to,,it,,in,,section,,3,,of,,the,,Tr ansfer,,of,,Property,,Act,,,1882(4,,of,,1882);,,(2),,advertisement,,means,, any,,form,,of,,presentation,,for,,promotion,,of,,,or,,bringing,,awareness,, about,,,any,,event,,,idea,,,immovable,,property,,,person,,,service,,,goods, ,or,,actionable,,claim,,through,,newspaper,,,television,,,radio,,or,,any,,o ther,,means,,but,,does,,not,,include,,any,,presentation,,made,,in,,person;, ,(3),,agriculture,,means,,the,,cultivation,,of,,plants,,and,,rearing,,of,,a ll,,life-forms,,of,,animals,,,except,,the,,rearing,,of,,horses,,,for,,food, ,,fibre,,,fuel,,,raw,,material,,or,,other,,similar,,products;,,(4),,agricul tural,,extension,,means,,application,,of,,scientific,,research,,and,,knowle dge,,to,,agricultural,,practices,,through,,farmer,,education,,or,,training; ,,(5),,agricultural,,produce,,means,,any,,produce,,of,,agriculture,,on,,whi ch,,either,,no,,further,,processing,,is,,done,,or,,such,,processing,,is,,do ne,,as,,is,,usually,,done,,by,,a,,cultivator,,or,,producer,,which,,does,,no t,,alter,,its,,essential,,characteristics,,but,,makes,,it,,marketable,,for, ,primary,,market;,,(6),,Agricultural,,Produce,,Marketing,,Committee,,or,,Bo ard,,means,,any,,committee,,or,,board,,constituted,,under,,a,,State,,law,,f or,,the,,time,,being,,in,,force,,for,,the,,purpose,,of,,regulating,,the,,ma rketing,,of,,agricultural,,produce;,,(7),,aircraft,,has,,the,,meaning,,assi gned,,to,,it,,in,,clause,,(1),,of,,section,,2,,of,,the,,Aircraft,,Act,,,193 4(22,,of,,1934);,,(8),,airport,,has,,the,,meaning,,assigned,,to,,it,,in,,cl ause,,(b),,of,,section,,2,,of,,the,,Airports,,Authority,,of,,India,,Act,,,1 994(55,,of,,1994);,,(9),,amusement,,facility,,means,,a,,facility,,where,,fu n,,or,,recreation,,is,,provided,,by,,means,,of,,rides,,,gaming,,devices,,or ,,bowling,,alleys,,in,,amusement,,parks,,,amusement,,arcades,,,water,,parks ,,,theme,,parks,,or,,such,,other,,places,,but,,does,,not,,include,,a,,place ,,within,,such,,facility,,where,,other,,services,,are,,provided;,,(10),,App ellate,,Tribunal,,means,,the,,Customs,,,Excise,,and,,Service,,Tax,,Appellat e,,Tribunal,,constituted,,under,,section,,129,,of,,the,,Customs,,Act,,,1962 (52,,of,,1962);,,(11),,approved,,vocational,,education,,course,,means,,,(i) ,,a,,course,,run,,by,,an,,industrial,,training,,institute,,or,,an,,industri al,,training,,centre,,affiliated,,to,,the,,National,,Council,,for,,Vocation al,,Training[or,,State,,Council,,for,,Vocational,,Training],,offering,,cour ses,,in,,designated,,trades,,notified,,under,,the,,Apprentices,,Act,,,1961( 52,,of,,1961);,,or,,(ii),,a,,Modular,,Employable,,Skill,,Course,,,approved, ,by,,the,,National,,Council,,of,,Vocational,,Training,,,run,,by,,a,,person, ,registered,,with,,the,,Directorate,,General,,of,,Employment,,and,,Training ,,,Union,,Ministry,,of,,Labour,,and,,Employment;,,(iii),,Omitted,,(12),,ass essee,,means,,a,,person,,liable,,to,,pay,,tax,,and,,includes,,his,,agent;,, (13),,associated,,enterprise,,shall,,have,,the,,meaning,,assigned,,to,,it,, in,,section,,92A,,of,,the,,Income-tax,,Act,,,1961(43,,of,,1961);,,(14),,aut horised,,dealer,,of,,foreign,,exchange,,shall,,have,,the,,meaning,,assigned ,,to,,authorised,,person,,in,,clause,,(c),,of,,section,,2,,of,,the,,Foreign ,,Exchange,,Management,,Act,,,1999(42,,of,,1999);,,(15),,betting,,or,,gambl ing,,means,,putting,,on,,stake,,something,,of,,value,,,particularly,,money, ,,with,,consciousness,,of,,risk,,and,,hope,,of,,gain,,on,,the,,outcome,,of, ,a,,game,,or,,a,,contest,,,whose,,result,,may,,be,,determined,,by,,chance,, or,,accident,,,or,,on,,the,,likelihood,,of,,anything,,occurring,,or,,not,,o ccurring;,,(16),,Board,,means,,the,,Central,,Board,,of,,Excise,,and,,Custom s,,constituted,,under,,the,,Central,,Boards,,of,,Revenue,,Act,,,1963(54,,of ,,1963);,,(17),,business,,entity,,means,,any,,person,,ordinarily,,carrying, ,out,,any,,activity,,relating,,to,,industry,,,commerce,,or,,any,,other,,bus iness,,or,,profession;,,(18),,Central,,Electricity,,Authority,,means,,the,, authority,,constituted,,under,,section,,3,,of,,the,,Electricity,,(Supply),, Act,,,1948(54,,of,,1948);,,(19),,Central,,Transmission,,Utility,,shall,,hav e,,the,,meaning,,assigned,,to,,it,,in,,clause,,(10),,of,,section,,2,,of,,th e,,Electricity,,Act,,,2003(36,,of,,2003);,,(20),,courier,,agency,,means,,an y,,person,,engaged,,in,,the,,door-to-door,,transportation,,of,,time-sensiti ve,,documents,,,goods,,or,,articles,,utilising,,the,,services,,of,,a,,perso n,,,either,,directly,,or,,indirectly,,,to,,carry,,or,,accompany,,such,,docu ments,,,goods,,or,,articles;,,(21),,customs,,station,,shall,,have,,the,,mea ning,,assigned,,to,,it,,in,,clause,,(13),,of,,section,,2,,of,,the,,Customs, ,Act,,,1962(52,,of,,1962);,,(22),,declared,,service,,means,,any,,activity,, carried,,out,,by,,a,,person,,for,,another,,person,,for,,consideration,,and, ,declared,,as,,such,,under,,section,,66E;,,(23),,electricity,,transmission, ,or,,distribution,,utility,,means,,the,,Central,,Electricity,,Authority;,,a ,,State,,Electricity,,Board;,,the,,Central,,Transmission,,Utility,,or,,a,,S tate,,Transmission,,Utility,,notified,,under,,the,,Electricity,,Act,,,2003( 36,,of,,2003);,,or,,a,,distribution,,or,,transmission,,licensee,,under,,the ,,said,,Act,,,or,,any,,other,,entity,,entrusted,,with,,such,,function,,by,, the,,Central,,Government,,or,,,as,,the,,case,,may,,be,,,the,,State,,Governm ent;,,(23A),,foreman,,of,,chit,,fund,,shall,,have,,the,,same,,meaning,,as,, is,,assigned,,to,,the,,term,,foreman,,in,,clause,,(j),,of,,section,,2,,of,, the,,Chit,,Funds,,Act,,,1982,,(40,,of,,1982);,,(24),,entertainment,,event,, means,,an,,event,,or,,a,,performance,,which,,is,,intended,,to,,provide,,rec reation,,,pastime,,,fun,,or,,enjoyment,,,by,,way,,of,,exhibition,,of,,cinem atographic,,film,,,circus,,,concerts,,,sporting,,event,,,pageants,,,award,, functions,,,dance,,,musical,,or,,theatrical,,performances,,including,,drama ,,,ballets,,or,,any,,such,,event,,or,,programme;,,(25),,goods,,means,,every ,,kind,,of,,movable,,property,,other,,than,,actionable,,claim,,and,,money;, ,and,,includes,,securities,,,growing,,crops,,,grass,,,and,,things,,attached ,,to,,or,,forming,,part,,of,,the,,land,,which,,are,,agreed,,to,,be,,severed ,,before,,sale,,or,,under,,the,,contract,,of,,sale;,,(26),,goods,,transport ,,agency,,means,,any,,person,,who,,provides,,service,,in,,relation,,to,,tra nsport,,of,,goods,,by,,road,,and,,issues,,consignment,,note,,,by,,whatever, ,name,,called;,,(26A),,Government,,means,,the,,Departments,,of,,the,,Centra l,,Government,,,a,,State,,Government,,and,,its,,Departments,,and,,a,,Union, ,territory,,and,,its,,Departments,,,but,,shall,,not,,include,,any,,entity,, ,whether,,created,,by,,a,,statute,,or,,otherwise,,,the,,accounts,,of,,which ,,are,,not,,required,,to,,be,,kept,,in,,accordance,,with,,article,,150,,of, ,the,,Constitution,,or,,the,,rules,,made,,thereunder;,,(27),,India,,means,, ,(a),,the,,territory,,of,,the,,Union,,as,,referred,,to,,in,,clauses,,(2),,a nd,,(3),,of,,article,,1,,of,,the,,Constitution;,,(b),,its,,territorial,,wat ers,,,continental,,shelf,,,exclusive,,economic,,zone,,or,,any,,other,,marit ime,,zone,,as,,defined,,in,,the,,Territorial,,Waters,,,Continental,,Shelf,, ,Exclusive,,Economic,,Zone,,and,,other,,Maritime,,Zones,,Act,,,1976(80,,of, ,1976);,,(c),,the,,seabed,,and,,the,,subsoil,,underlying,,the,,territorial, ,waters;,,(d),,the,,air,,space,,above,,its,,territory,,and,,territorial,,wa ters;,,and,,(e),,the,,installations,,,structures,,and,,vessels,,located,,in ,,the,,continental,,shelf,,of,,India,,and,,the,,exclusive,,economic,,zone,, of,,India,,,for,,the,,purposes,,of,,prospecting,,or,,extraction,,or,,produc tion,,of,,mineral,,oil,,and,,natural,,gas,,and,,supply,,thereof;,,(28),,inf ormation,,technology,,software,,means,,any,,representation,,of,,instruction s,,,data,,,sound,,or,,image,,,including,,source,,code,,and,,object,,code,,, recorded,,in,,a,,machine,,readable,,form,,,and,,capable,,of,,being,,manipul ated,,or,,providing,,interactivity,,to,,a,,user,,,by,,means,,of,,a,,compute r,,or,,an,,automatic,,data,,processing,,machine,,or,,any,,other,,device,,or ,,equipment;,,(29),,inland,,waterway,,means,,national,,waterways,,as,,defin ed,,in,,clause,,(h),,of,,section,,2,,of,,the,,Inland,,Waterways,,Authority, ,of,,India,,Act,,,1985(82,,of,,1985),,or,,other,,waterway,,on,,any,,inland, ,water,,,as,,defined,,in,,clause,,(b),,of,,section,,2,,of,,the,,Inland,,Ves sels,,Act,,,1917(1,,of,,1917);,,(30),,interest,,means,,interest,,payable,,i n,,any,,manner,,in,,respect,,of,,any,,moneys,,borrowed,,or,,debt,,incurred, ,(including,,a,,deposit,,,claim,,or,,other,,similar,,right,,or,,obligation) ,,but,,does,,not,,include,,any,,service,,fee,,or,,other,,charge,,in,,respec t,,of,,the,,moneys,,borrowed,,or,,debt,,incurred,,or,,in,,respect,,of,,any, ,credit,,facility,,which,,has,,not,,been,,utilised;,,(31),,local,,authority ,,means-,,(a),,a,,Panchayat,,as,,referred,,to,,in,,clause,,(d),,of,,article ,,243,,of,,the,,Constitution;,,(b),,a,,Municipality,,as,,referred,,to,,in,, clause,,(e),,of,,article,,243P,,of,,the,,Constitution;,,(c),,a,,Municipal,, Committee,,and,,a,,District,,Board,,,legally,,entitled,,to,,,or,,entrusted, ,by,,the,,Government,,with,,,the,,control,,or,,management,,of,,a,,municipal ,,or,,local,,fund;,,(d),,a,,Cantonment,,Board,,as,,defined,,in,,section,,3, ,of,,the,,Cantonments,,Act,,,2006(41,,of,,2006);,,(e),,a,,regional,,council ,,or,,a,,district,,council,,constituted,,under,,the,,Sixth,,Schedule,,to,,t he,,Constitution;,,(f),,a,,development,,board,,constituted,,under,,article, ,371,,of,,the,,Constitution;,,or,,(g),,a,,regional,,council,,constituted,,u nder,,article,,371A,,of,,the,,Constitution;,,(31A),,lottery,,distributor,,o r,,selling,,agent,,means,,a,,person,,appointed,,or,,authorised,,by,,a,,Stat e,,for,,the,,purposes,,of,,promoting,,,marketing,,,selling,,or,,facilitatin g,,in,,organising,,lottery,,of,,any,,kind,,,in,,any,,manner,,,organised,,by ,,such,,State,,in,,accordance,,with,,the,,provisions,,of,,the,,Lotteries,,( Regulation),,Act,,,1998,,(17,,of,,1998);,,(32),,metered,,cab,,means,,any,,c ontract,,carriage,,on,,which,,an,,automatic,,device,,,of,,the,,type,,and,,m ake,,approved,,under,,the,,relevant,,rules,,by,,the,,State,,Transport,,Auth ority,,,is,,fitted,,which,,indicates,,reading,,of,,the,,fare,,chargeable,,a t,,any,,moment,,and,,that,,is,,charged,,accordingly,,under,,the,,conditions ,,of,,its,,permit,,issued,,under,,the,,Motor,,Vehicles,,Act,,,1988(59,,of,, 1988),,and,,the,,rules,,made,,thereunder,,[but,,does,,not,,include,,radio,, taxi],,(33),,money,,means,,legal,,tender,,,cheque,,,promissory,,note,,,bill ,,of,,exchange,,,letter,,of,,credit,,,draft,,,pay,,order,,,traveller,,chequ e,,,money,,order,,,postal,,or,,electronic,,remittance,,or,,any,,similar,,in strument,,but,,shall,,not,,include,,any,,currency,,that,,is,,held,,for,,its ,,numismatic,,value;,,(34),,negative,,list,,means,,the,,services,,which,,ar e,,listed,,in,,section,,66D;,,(35),,non-taxable,,territory,,means,,the,,ter ritory,,which,,is,,outside,,the,,taxable,,territory;,,(36),,notification,,m eans,,notification,,published,,in,,the,,Official,,Gazette,,and,,the,,expres sions,,notify,,and,,notified,,shall,,be,,construed,,accordingly;,,(37),,per son,,includes,,,(i),,an,,individual,,,(ii),,a,,Hindu,,undivided,,family,,,( iii),,a,,company,,,(iv),,a,,society,,,(v),,a,,limited,,liability,,partnersh ip,,,(vi),,a,,firm,,,(vii),,an,,association,,of,,persons,,or,,body,,of,,ind ividuals,,,whether,,incorporated,,or,,not,,,(viii),,Government,,,(ix),,a,,l ocal,,authority,,,or,,(x),,every,,artificial,,juridical,,person,,,not,,fall ing,,within,,any,,of,,the,,preceding,,sub-clauses;,,(38),,port,,has,,the,,m eaning,,assigned,,to,,it,,in,,clause,,(q),,of,,section,,2,,of,,the,,Major,, Port,,Trusts,,Act,,,1963(38,,of,,1963),,or,,in,,clause,,(4),,of,,section,,3 ,,of,,the,,Indian,,Ports,,Act,,,1908(15,,of,,1908);,,(39),,prescribed,,mean s,,prescribed,,by,,rules,,made,,under,,this,,Chapter;,,(39a),,print,,media, ,means,,,(i),,book,,as,,defined,,in,,sub-section,,(1),,of,,section,,1,,of,, the,,Press,,and,,Registration,,of,,Books,,Act,,,1867,,(25,,of,,1867),,,but, ,does,,not,,include,,business,,directories,,,yellow,,pages,,and,,trade,,cat alogues,,which,,are,,primarily,,meant,,for,,commercial,,purposes;,,(ii),,ne wspaper,,as,,defined,,in,,sub-section,,(1),,of,,section,,1,,of,,the,,Press, ,and,,Registration,,of,,Books,,Act,,,1867,,(25,,of,,1867);,,(40),,process,, amounting,,to,,manufacture,,or,,production,,of,,goods,,means,,a,,process,,o n,,which,,duties,,of,,excise,,are,,leviable,,under,,section,,3,,of,,the,,Ce ntral,,Excise,,Act,,,1944(1,,of,,1944)[or,,the,,Medicinal,,and,,Toilet,,Pre parations,,(Excise,,Duties),,Act,,,1955,,(16,,of,,1955)],,or,,any,,process, ,amounting,,to,,manufacture,,of,,alcoholic,,liquors,,for,,human,,consumptio n,,,opium,,,Indian,,hemp,,and,,other,,narcotic,,drugs,,and,,narcotics,,on,, which,,duties,,of,,excise,,are,,leviable,,under,,any,,StateAct,,for,,the,,t ime,,being,,in,,force;,,(41),,renting,,means,,allowing,,,permitting,,or,,gr anting,,access,,,entry,,,occupation,,,use,,or,,any,,such,,facility,,,wholly ,,or,,partly,,,in,,an,,immovable,,property,,,with,,or,,without,,the,,transf er,,of,,possession,,or,,control,,of,,the,,said,,immovable,,property,,and,,i ncludes,,letting,,,leasing,,,licensing,,or,,other,,similar,,arrangements,,i n,,respect,,of,,immovable,,property;,,(42),,Reserve,,Bank,,of,,India,,means ,,the,,bank,,established,,under,,section,,3,,of,,the,,Reserve,,Bank,,of,,In dia,,Act,,,1934(2,,of,,1934);,,(43),,securities,,has,,the,,meaning,,assigne d,,to,,it,,in,,clause,,(h),,of,,section,,2,,of,,the,,Securities,,Contract,, (Regulation),,Act,,,1956(42,,of,,1956);,,(44),,service,,means,,any,,activit y,,carried,,out,,by,,a,,person,,for,,another,,for,,consideration,,,and,,inc ludes,,a,,declared,,service,,,but,,shall,,not,,include,,(a),,an,,activity,, which,,constitutes,,merely,,,(i),,a,,transfer,,of,,title,,in,,goods,,or,,im movable,,property,,,by,,way,,of,,sale,,,gift,,or,,in,,any,,other,,manner;,, or,,(ii),,such,,transfer,,,delivery,,or,,supply,,of,,any,,goods,,which,,is, ,deemed,,to,,be,,sale,,within,,the,,meaning,,of,,clause,,(29A),,of,,article ,,366,,of,,the,,Constitution;,,or,,(iii),,a,,transaction,,in,,money,,or,,ac tionable,,claim;,,(b),,a,,provision,,of,,service,,by,,an,,employee,,to,,the ,,employer,,in,,the,,course,,of,,or,,in,,relation,,to,,his,,employment;,,(c ),,fees,,taken,,in,,any,,Court,,or,,tribunal,,established,,under,,any,,law, ,for,,the,,time,,being,,in,,force.,,(2),,,Refund,,,shall,,,be,,,made,,,of,, ,all,,,such,,,service,,,tax,,,which,,,has,,,been,,,collected,,,but,,,which, ,,would,,,not,,,have,,,been,,,so,,,collected,,,had,,,sub-section,,,(1),,,be en,,,in,,,force,,,at,,,all,,,material,,,times.,,,For,,,the,,,purposes,,,of, ,,sub-section,,,(3),,,,the,,,expression,,,bundled,,,service,,,means,,,a,,,b undle,,,of,,,provision,,,of,,,various,,,services,,,wherein,,,an,,,element,, ,of,,,provision,,,of,,,one,,,service,,,is,,,combined,,,with,,,an,,,element, ,,or,,,elements,,,of,,,provision,,,of,,,any,,,other,,,service,,,or,,,servic es.,,,(5),,,The,,,Appellate,,,Tribunal,,,may,,,admit,,,an,,,appeal,,,or,,,p ermit,,,the,,,filing,,,of,,,a,,,memorandum,,,of,,,cross-objections,,,after, ,,the,,,expiry,,,of,,,the,,,relevant,,,period,,,referred,,,to,,,in,,,[sub-s ection,,,(1),,,or,,,sub-section,,,(3)],,,or,,,sub-section,,,(4),,,if,,,it,, ,is,,,satisfied,,,that,,,there,,,was,,,sufficient,,,cause,,,for,,,not,,,pre senting,,,it,,,within,,,that,,,period.,,,
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