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Rule 2. Definitions.

( 1 )In these rules, unless the context otherwise requires, -

( a ) “Act” means the Finance Act, 1994 (32 of 1994);

(b) “assessment” includes self assessment of service tax by the assessee, reassessment, provisional assessment, best judgement assessment and any order of assessment in which the tax assessed is nil; determination of the interest on the tax assessed or reassessed;

(c) “Form” means a Form appended to these rules;

( cc )“Half  year” means the period between 1st April to 30th September or 1st October to 31st March of a financial year;

(ccc) ”input service distributor” has the meaning assigned to it in clause (m) of rule (2) of the CENVAT Credit Rules, 2004

(cccc) "large taxpayer" shall have the meaning assigned to it in the Central Excise Rules, 2002. [Inserted vide Notification No. 28/2006-ST dated September 30,2006]

( d )“Person liable for paying service tax” means, -

( i )  in relation to a telephone connection or pager or a communication through telegraph or telex or a facsimile communication or a leased circuit -

( a ) the Director General of Posts and Telegraphs, referred to in clause (6) of section 3 of the Indian Telegraph Act, 1885 (13 of 1885); or

( b ) the Chairman-cum-Managing Director, Mahanagar Telephone Nigam Ltd., Delhi, a company registered under the Companies Act, 1956 (1 of 1956); or

(c)any other person who has been granted a licence by the Central Government under the first proviso to sub-section (1) of section 4 of the Indian Telegraph Act, 1885 (13 of 1885);

( ii ) in relation to general insurance business, the insurer or re-insurer, as the case may be, providing such service(vide Notification No.17/2006-Service Tax, Dated: April 25, 2006

; and

(iii) in relation to insurance auxiliary service by an insurance agent, any person carrying on the general insurance business or the life insurance business, as the case may be, in India.

( iv )  in relation to any taxable service provided or to be provided by any person from a country other than India and received by any person in India under section 66A of the Act, the recipient of such service; (Vide Notification No.10/2006-ST dated 19.04.2006)

(v) in relation to taxable service provided by a goods transport agency , where the consignor or consignee of goods is-

(a)        any factory registered under or governed by the Factories Act, 1948 (63 of 1948);

(b)        any company formed or registered under the Companies Act, 1956 (1 of 1956);

(c)        any corporation established by or under any law;

(d)        any society registered under the Societies Registration Act, 1860 (21 of 1860) or under any law corresponding to that Act in force in any part of India;

(e)        any co-operative society established by or under any law;

(f)         any dealer of excisable goods, who is registered under the Central Excise Act, 1944 (1 of 1944) or the rules made thereunder; or

(g)        any body corporate established, or a partnership firm registered, by or under any law,

            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;

(vi) in relation to business auxiliary service of distribution of mutual fund by a mutual fund distributor or an agent, as the case be, the mutual fund or asset management company, as the case may be, receiving such service;

“(vii) in relation to sponsorship service provided to any body corporate or firm, the body corporate or firm, as the case may be, who receives such sponsorship service; (Vide Notification No.17/2006-ST dated 25.04.2006)

(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;

(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.



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