New services - expanding scope of existing services

By TIOL News Service

NEW DELHI, FEB 26, 2010: PORT SERVICE: Definition of Port Service has been amended to include any service rendered by any person within a port or other port under its ambit. As per the earlier definition only the services rendered by Port or any Person authorised by port in relation to vessel or goods are taxable under service tax.

Airport Services: The scope of the service has been extended to include services provided by any person to any other person in an Airport or in a civil enclave. Earlier this service covers only the service provided by Airport Authority or any person authorised by it.

Sponsorship Service: Sponsorship service now covers such services provided to any person by any other person. Before amendment this covers only services provided to a body corporate or a firm.

Air Passenger Service: the scope of the service has been extended even to a domestic journey. Earlier this service covers only the services provided by an Aircraft operator to any passenger in relation to International Journey.

Renting of immovable property service: The scope of the service has been extended even to cover renting of 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.

  IT Services: The scope of IT Technology Software Service has been extended to include such services provided for non commercial purposes.