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Querist : Anonymous

Querist : Anonymous (Querist)

12 January 2010 for example--section 65(105)(zzzza)
experts,i dont understand what does mean by ZZZZA? i saw it at many places in law book.
plz help
thanks in advance.

Taranjit Singh

Taranjit Singh (Expert)

12 January 2010 Hello Dear,
(zzzza) is the SUB CLAUSE of section 65(105).
[sub-clause (zzzx) of section 65(105)];

Details of the above section are..

Seven services which are specifically mentioned in the category of taxable services are:
(i) Service provided by a telegraph authority in relation to telecommunication service [sub-clause (zzzx) of section 65(105)];
(ii) Service provided in relation to mining of mineral, oil or gas [sub-clause (zzzy) of section 65(105)];
(iii) Service provided in relation to renting of immovable property for use in the course or furtherance of business or commerce [sub-clause (zzzz) of section 65(105)];
(iv) Service provided in relation to the execution of a works contract [sub-clause (zzzza) of section 65(105)];
(v) Service provided in relation to development and supply of content for use in telecom services, advertising agency services and on-line information and database access or retrieval services [sub-clause (zzzzb) of section 65(105)];
(vi) Service provided by any person, except a banking company or a financial institution including a non-banking financial company or any other body corporate or commercial concern, in relation to asset management including portfolio management and all forms of fund management [sub-clause (zzzzc) of section 65(105)]; and
(vii) Service provided in relation to design services [sub-clause (zzzzd) of section 65(105)].

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