LAW

This query is : Resolved

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)
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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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