Service Tax on Consulting and Engineering Services
Consulting engineer service means any professionally qualified engineer or body corporate who directly or indirectly renders taxable service ie., relation to advice, consultancy, or technical assistance in ny manner in one or more disciplines of engineering.
24.CONVECTION SERVICES(wef., 16/7/2001);-
convection means formal meeting or assembly which is not open to the general public.
Any person who is providing the service to the client in relation to holding of convection in any manner which includes holding a conference, seminar, meeting, etc.
It also includes nature of services like providing rooms/hall for the meeting and providing other facilities such as video conferencing, equipment suhas overhead projects, lcd projectors, speakers, microphones, technical staff for operating this equipments etc.,
It does not include social functions such as marriage or such other functions or any meeting or function whose primary purpose is recreation, amusement, or entertainment.
25. COSMETIC SURGERY OR PLASTIC SURGERY(wef.,1/9/2009):-
any service provided or to be provided to any person by the service provider in relation to cosmetic surgery or plastic surgery, will come under this service.
It does not include any surgery undertaken to restore or reconstruct anatomy or functions of body affected due to congenital defects, developmental abnormalities, degenerative diseases, injury, or trauma.