Punjab Sales Tax on Services (Definitions) Rules, 2012

From: 2023-11-01 - To: 0000-00-00 THE PUNJAB SALES TAX ON SERVICES (DEFINITIONS) RULES 2012 No. PRA/Orders.06/2012 (12), the 30th August, 2012.- In exercise of the powers conferred under section 76 of the Punjab Sales Tax on Services Act 2012 (XLIII of 2012), Punjab Revenue Authority, with the approval of the Government, is pleased to make the following rules: Chapter I PRELIMINARY 1. Short title and commencement.- (1) These rules may be cited as the Punjab Sales Tax on Services (Definitions) Rules 2012. (2) They shall come into force at once. Chapter II GENERAL 2. Purpose of definitions.- In these rules, the definitions have been given for purposes of the Punjab Sales Tax on Services Act 2012 (XLIII of 2012), referred to in these rules as ‘the Act’, and all the rules made under the Act. 3. Relevancy of definitions.- The relevancy of any definition given in these rules shall be invoked only when a service covered therein is taxable under the Act or when any question about the taxability of any such service is under consideration for purposes of the Act and the rules. 4. Treatment of definitions.- None of these definitions shall be treated as exhaustive and wherever any question of taxability of any service or a question of tax liability or any other related obligation arises, the general definition of service or services given in the Act shall prevail. 1[4A. Inclusion of certain services.- Where a definition of any taxable service includes a service or services defined separately in these rules, the tax shall be payable on such service or services regardless of its or their status with reference to the Second Schedule of the said Act.] 5. Statutory definitions.- The words and expressions used but not defined in any of the rules, shall have meanings assigned to them under the Act and rules other than these rules. Chapter III DEFINITIONS OF SPECIFIC SERVICES 6. Advertisement.- Advertisement includes any notice, circular, wrapper, document, hoarding, billboards or any other audio or visual representation made either by means of paint, colouration, sound, light, smoke or gas or otherwise. 7. Advertising agency.— Advertising agency means any person engaged in…