Page 98 - GSTL_18th June 2020_Vol 37_Part 3

312 GST LAW TIMES [ Vol. 37
(b) any society registered under the Societies Registration
Act, 1860 (21 of 1860) or under any other law for the time
being in force in any part of India;
(c) any co-operative society established by or under any law;
(d) any dealer of excisable goods, who is registered under
the Central Excise Act, 1944 (1 of 1944) or the rules made
thereunder;
(e) any body corporate established, by or under any law; or
(f) any partnership firm whether registered or not under
any law including association of persons;
(iii) provided or agreed to be provided by way of sponsorship to
anybody corporate or partnership firm located in the taxable
territory;
(iv) provided or agreed to be provided by,-
(A) an arbitral tribunal, or
(B) an individual advocate or a firm of advocates by way of
support services, or
(C) Government or local authority by way of support ser-
vices excluding,-
(1) renting of immovable property, and
(2) services specified in sub-clauses (i), (ii) and (iii) of
clause (a) of section 66D of the Finance Act, 1994,
to any business entity located in the taxable territory;
(v) provided or agreed to be provided by way of renting of a mo-
tor vehicle designed to carry passengers to any person who is
not in the similar line of business or supply of manpower for
any purpose or service portion in execution of works contract
by any individual, Hindu Undivided Family or partnership
firm, whether registered or not, including association of per-
sons, located in the taxable territory to a business entity regis-
tered as body corporate, located in the taxable territory;
(B) provided or agreed to be provided by any person which is lo-
cated in a non-taxable territory and received by any person lo-
cated in the taxable territory;
(II) The extent of Service Tax payable thereon by the person who provides
the service and the person who receives the service for the taxable services
specified in (I) shall be as specified in the following Table, namely :-
TABLE
Sl. Description of a service Percentage of Percentage of
No. Service Tax Service Tax
payable by payable by
the person the person
providing receiving the
service service
1 in respect of services provided or agreed to be pro- Nil 100%
vided by an insurance agent to any person carrying
on insurance business
GST LAW TIMES  18th June 2020  98