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TAXABLE SERVICES WITH DESCRIPTION

Punjab Revenue Authority

Classificati
on
9801.1000,
9801.3000,
9801.4000,
9801.5000,
9801.6000,
9830.0000,
9837.0000
and
9862.0000

Taxable Services

Description of Service

Services provided by hotels, motels,


guest houses, marriage halls and
lawns (by whatever name called)
including pandal and shamiana
services clubs including race clubs
and caterers.

Marriage hall.- Marriage hall includes a marriage lawn or banquet


hall or a place or premises where a ceremonial feast or meal is
served for many people or which is used for hosting of social
gatherings like receptions, reunion, parties, business events or
other events for large number of people or is provided on rent,
whether or not with facilities or utilities, for an agreed time
where parties or functions are organized by the persons either
with their own food items or on their own expense or otherwise,
but does not include a hotel or a restaurant.
Pandal and shamiana service.- Pandal and shamiana service
means any service, either directly or indirectly, in connection with
the preparation, arrangement, erection or decoration of a pandal
or shamiana and includes the supply of furniture, fixtures, lights
and lighting fittings, floor coverings and other articles for use
therein.
Clubs.Clubs include any person or body of persons, firm, company,
establishment or undertaking providing any services, facilities or
advantages, for a subscription or any other amount, to its
members, but does not include(i) anybody established or constituted by or under any law; or
(ii) any person or body of persons engaged in the activities of
trade unions, promotion of agriculture, horticulture or animal
husbandry; or
(iii) any person or body of persons engaged in any activity having
objectives which are in the nature of public service and are of a
charitable, religious or political nature; or
(iv) any person or body of persons associated with press or
media.
Caterer.- Caterer includes any person who supplies, either
directly or indirectly, any food, edible preparations, beverages,
drinks or crockery and similar articles of accoutrements for any
purpose including ceremony, party, get-together, event or
occasion etc.

Rate of
tax
Sixteen
percent

9802.1000
And
9802.2000

9805.4000
9805.8000
And
9805.2000

9808.0000
and
9804.9000

Advertisement on television and


radio, excluding advertisements(a) sponsored by an agency of the
Federal or Provincial Government
for health education;
(b) financed out of funds provided
by a Government under grant-in-aid
agreement; and
(c) conveying public service
message, if telecast on television by
the World Wide Fund for Nature
(WWF) or United Nations Childrens
Fund
(UNICEF).
Services provided by persons
authorized to transact business on
behalf of others and
(a) customs agents;
b) ship chandlers; and
(c) Stevedores.

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.

Courier services including cargo


services
by
road
passenger
transportation
businesses
and
transportation through pipeline and
conduit services.

Courier services.- Courier services mean the transmission,


transportation or conveyance, whether door-to-door or not of
time-sensitive documents, goods, articles or cargo whether or not
utilizing the services of a person either directly or indirectly to
accompany such documents, goods, articles or cargo and includes
speed post, express cargo service and similar fast services of
transmission, transportation and conveyance of documents,
goods, articles or cargo.

Sixteen
percent

Sixteen
percent

Sixteen
percent

Cargo handling service.- Cargo handling service means loading,


unloading, packing or unpacking of cargo and includes cargo
handling services provided for freight in special containers or for
non-containerized freight, services provided by a container
freight terminal or any other freight terminal, for all modes of
transport and cargo handling service incidental to freight, but
does not include handling of export cargo or passenger baggage
or mere transportation of goods.

9802.5000

Advertisement on a cable television.

Transport through pipeline.- Transport through pipeline means


any service provided or to be provided to any person by any other
person in relation to transport of goods, other than water,
through pipeline or other conduit.
Cable TV operator.- Cable TV operator means a person, a
company, a firm, an establishment or an organization engaged or
involved in the collection and distribution or dissemination of
audio-video signals for public viewing whether through a cable,
MMDS, LMDS or DTH (through satellite receiver).

Sixteen
percent

98.12,
9857.0000
and
9858.0000

Telecommunication services(a)
telephone services; half per
cent fixed line voice telephone
service;
(c)
wireless telephone;
(d)
cellular telephone;
(e)
wireless
Local
Loop
telephone;
(f)
video telephone;
(g)
payphone cards;
(h)
pre-paid calling cards;
(i)
voice mail service;
(j)
messaging service;
(k)
short
message
service
(SMS);
(l)
multimedia message service
(MMS);
(m)
bandwidth services used for
voice and
video
telecommunication services;
(i)
copper line based;
(ii)
fiber-optic based;
(iii)
co-axial cable based;
(iv)
microwave based;
(v)
satellite based;
(n)
telegraph;
(o)
telex;
(p)
telefax;
(q)
store and forward fax
services;
(r)
audio-text services;
(s)
tele-text services;
(t)
trunk radio services;
(u)
paging services;
(v)
voice paging services;
(w)
radio paging services;
(x)
vehicle and other tracking
services; and
(y)
burglar and security alarm
services;
EXCLUDING:
(a)
Internet services whether
dialup
or
broadband including email
services,
data
communication
network services (DCNS)
and value added data

Telecommunication services.- Telecommunication services mean


the services involving a transmission, emission, or reception of
signals, writing, images, sounds or information of any kind or
nature by wire, radio, optical, or other electromagnetic systems,
including related transfer or assignment of the right to use
capacity for such transmission, emission or reception and a
provision of access to a global or local information network, but
does not include the supply of the underlying writing, images,
sounds, or information. Telecom services take place where the
effective use and enjoyment of the services occur.

Nineteen
and a
half
percent

98.13

98.13

services.
(b)
Such charges payable on the
international leased lines or
bandwidth services used
by
i.
software exporting
firms registered with the
Pakistan software exporting
board; and
ii.
data and internet
service providers licensed by
the
Pakistan
Telecommunication
Authority.
Services provided in respect of
insurance to a policy holder by an
insurer, including a re-insurer
(a) goods insurance;
(b) fire insurance;
(c) theft insurance;
(d) marine insurance; and
(e) other insurance;
EXCLUDING:
(a) Marine insurance for export;
(b) Life insurance;
(c) Health insurance;
(d) Crop insurance.
Services provided by banking
companies, cooperative financing
societies, modarbas, musharikas,
ijarahs, leasing companies, nonbanking financial institutions and
other persons, businesses or
enterprises providing or dealing in
any such services.

Insurance.- Insurance means insurance or guarantee against loss,


damage, injury, or risk of any kind whatever, whether pursuant to
any contract or any enactment and includes reinsurance.
Insurer.- Insurer means any person carrying on an insurance
business or general insurance business and includes a reinsurer.

Banking company.- Banking company includes companies which


transact the business of banking in Pakistan and the branches and
subsidiaries of banking companies incorporated in Pakistan but
functioning outside Pakistan.
Banking and other financial service.- Banking and other financial
service means any service provided or to be provided to a
customer by a banking company or a financial institution
including a non-banking financing company or any other body
corporate or any person of a foreign exchange broker in relation
to banking and other financial services.
Financial institution.-Financial institution includes:
(a) a company or an institution whether established under any
special enactment and operating within or outside Pakistan which
transacts the business of banking or any associated or ancillary
business through its branches;
(b) a modaraba, leasing company, investment bank, venture
capital company, financing company, housing finance company, a

Sixteen
percent
of the
gross
premium
paid

Sixteen
percent

non-banking finance company; and


(c) any other institution or company authorised by law to
undertake any similar business as the Government may, by
notification, specify for the purpose.
Non-banking finance company.-Non-banking finance company
includes a company licensed by Pakistan Security and Exchange
Commission
under
Non-Banking
Finance
Companies
(Establishment and Regulation) Rules, 2003 to carry out any one
or more of the following forms of business:
(i) investment finance services;
(ii) leasing;
(iii) housing finance services;
(iv) venture capital investment;
(v) discounting services;
(vi) investment advisory services; (vii) asset management
services; and
(viii) any other form of business which the Government may, by
notification, specify; and
(ix) such other business as the Government may, by notification,
specify for the purpose.
Ijarah.- Ijarah means an arrangement under which a bank leases
equipment, building or other facility to a client against an agreed
rental.
9819.1000

Services provided by the stock


brokers.

9805.1000

Services provided by shipping agents

9801.2000
and
9801.9000

Services provided by restaurants


including cafes, food (including icecream) parlors, coffee houses,
coffee shops, deras, food huts,
eateries, resorts and similar cooked,
prepared or ready-to-eat food
service outlets etc

Sixteen
percent
Shipping agent.- Shipping agent means a person, who holds the
license under the Customs Act, 1969 (IV of 1969), or the rules
made thereunder and provides any service to entrance or
clearance of a conveyance at a customs port and issues line or
carrier bill of lading, for or on behalf of a shipping line and
includes non-vessel operating common carriers, slot carriers,
charterers, international freight forwarders and consolidators,
rendering services in relation to import and export of cargo,
independently or as subsidiary of a shipping line, carrier and nonvessel operating common carriers.

Sixteen
percent

Sixteen
percent

--

9823.0000
and
9839.0000

9824.0000
and
9814.2000
0

Advertisements on hoarding boards,


pole signs and sign boards and on
closed circuit TV, Websites or
internet.
Franchise
service
including Franchise.- Franchise means an authority given by a franchiser
intellectual property rights services. under which the franchisee is contractually granted any right to
produce, manufacture, sell or trade or otherwise deal in or do any
other business activity relating to goods or services or to
undertake any process identified with franchiser against a fee or
consideration including royalty or technical fee whether or not
any use of trademark, service mark, trade name, logo, brand
name or any such symbol is involved.
Intellectual property service.- Intellectual property service means
any right to intangible property, including trademarks, designs,
patents or any other similar intangible property under any law,
but does not include copyright.
Construction services
Commercial or industrial construction.- Commercial or industrial
EXCLUDING:
construction means:
(i)
Construction
projects (i) construction of a new building or a civil structure or a part
(industrial and commercial) of thereof; or
the value (excluding actual
and documented cost of land) (ii) construction of pipeline or conduit; or
not exceeding Rs. 50 million
per annum.
(iii) completion and finishing services such as glazing, plastering,
(ii) The cases where sales tax is painting, floor and wall tiling, wall covering and wall papering,
otherwise paid as property wood and metal joinery and carpentry, fencing and railing,
developers or promoters.
construction of swimming pools, acoustic applications or fittings
(iii) Government
civil
works and other similar services in relation to building or civil structure;
including Cantonment Boards. or
(iv) Construction of industrial
zones, consular buildings and (iv) repair, alteration, renovation or restoration of, or similar
other organizations exempt services in relation to building or civil structure, pipeline or
from income tax.
conduit, which is:
(v) Construction work under
(a) used, or to be used, primarily for; or
international tenders against
(b) occupied, or to be occupied, primarily with; or
foreign grants-in-aid.
(c) engaged, or to be engaged, primarily in:
(vi) Residential
construction
projects where the covered
commerce or industry or work intended for commerce or
area does not exceed 10,000
industry, but does not include such services provided in
square feet for houses and
respect of roads, airports, railways, transport terminals,
20,000 square feet for
bridges, tunnels and dams.
apartments.
Residential complex construction.- Residential complex
construction means any complex comprising:
(i)

a building or buildings, having more than twelve


residential units;

Sixteen
percent

Sixteen
percent

Sixteen
per cent

9807.0000
and
respective
subheadings of
heading
98.14

Services provided by property


developers
and
promoters
(including allied services)
EXCLUDING:
Actual
purchase
value
or
documented cost of land.

9809.0000

Services provided by persons


engaged in contractual execution of
work or furnishing supplies.
EXCLUGING:
(i)
Annual total value of the
contractual works or supplies
does not exceed Rs. 50 million.
(ii) The
contracts
involving
printing or supplies of books
Services provided for personal care
by beauty parlors, clinics, sliming
clinics including cosmetic and plastic
surgery by such parlors/clinics.
EXCLUDING:
(i)
if beauty parlor or clinics is not
a corporate or chain business;
or
(ii) no aspect of the business is
trade marked or franchised; or

9810.0000
9848.0000
9847.0000
9821.4000
and
9821.5000

(ii)

a common area; and

(iii)

any one or more of facilities or services such as park,


lift, parking space, community hall, common water
supply or effluent treatment system, located within a
premises and the layout of such premises is approved
by an authority under any law, but does not include a
complex which is constructed by a person directly
engaging any other person for designing or planning
of the layout, and the construction of such complex is
intended for personal use as residence by such
person.
(i) @ Rs.
100 per
square
yard for
land
develop
ment;
and
(ii) @ Rs.
50
per
square
feet for
building
construct
ion.
sixteen
per cent

Beauty parlour.- Beauty parlour includes hair cutting, hair dyeing, Sixteen
hair dressing, face and beauty treatment, cosmetic treatment, per cent
manicure, pedicure or counseling services on beauty, face care or
make-up or such other identical or similar services.

(iii)

9815.4000
and
9826.0000

9838.0000
and
respective
headings

9805.3000

9815.6000

9815.5000
9819.9400
9861.0000,
9815.5000

annual electricity bills of the


business do not exceed Rs.
600,000/(iv) the facility of air-conditioning
is not installed or available in
the premises.
Management consultancy services Asset management services.- Asset management services mean sixteen
including fund and asset (including the services provided or rendered in relation to assets per cent
investment) management services
management , portfolio management, investment management
or any kind of fund management and include the Companies
which provide management of collective investment scheme.
Services provided by port operators Port operator.- Port operator includes any person, authority, sixteen
(including airports and dryports) and trust, institution, association, organization, managing directly or per cent
allied services provided at ports and otherwise, the operations of any customs port including dryport
services provided by terminal and airport as declared under section 9 of the Customs Act, 1969
operators including services in (IV of 1969).
respect
of
public
bonded
warehouses.
EXCLUDING:
The amounts received by way of fee
under any law or by-law.
Freight forwarding agents
Freight forwarders.- Freight forwarders means a person who Rs. 400
provides or is engaged for his principal or client for providing of per bill of
services, for fee or charges or commission or remuneration for
lading
some or all the services being provided by a shipping agents
clearing agent, stevedore, ship chandler, terminal operator or
such services of warehousing and he may also provide cover or
guarantee for insurance or banking services in respect of imports
or exports of goods, whether independently or in partnership or
in arrangement with any such service provider.
Services provided by software or ITSixteen
based
system
development
percent
consultants.
Services provided by technical, Scientific and technical consultancy.- Scientific and technical Sixteen
scientific & engineering consultants consultancy means any advice, consultancy, or scientific or percent
including technical inspection and technical assistance, rendered in any manner either directly or
certification services, quality control indirectly, by a scientist or a technocrat, or any science or
(standards certification), technical technology institution or organization, to a client in one or more
analysis and testing, erection, disciplines of science or technology.
commissioning and installation
services.
Technical, scientific and engineering consultant.- `Technical,
scientific and engineering consultant means a person, providing
or rendering the technical, scientific and engineering service,
advice, consultancy, assistance or supervision, in any manner,
either directly or indirectly, to any person in one or more
disciplines of technology, science and engineering and includes a
person known as a consulting engineer, professional engineer or

structural engineer.
Technical inspection and certification.- Technical inspection and
certification means inspection or examination of goods or process
or material or any immovable property to certify that such goods
or process or material or immovable property qualifies or
maintains the specified standards, functionality or utility or
quality or safety or any other characteristic or parameters but
does not include any service in relation to inspection and
certification of pollution level.
Erection,
commissioning
or
installation.Erection,
commissioning or installation means any service provided by a
commissioning and installation agency in relation to:
(i) erection, commissioning or installation of plant, machinery,
equipment or structures, whether pre-fabricated or otherwise; or
(ii) installation of:
(a) electrical and electronic devices, including wirings or
fittings therefore; or
(b) plumbing, drain laying or other installations for transport
of fluids; or
(c) heating, ventilation or air-conditioning including related
pipe work, wood work, duct work and sheet metal work;
or
(d) thermal insulation, sound insulation, fire proofing or
water proofing; or
(e) lift and escalator, fie escape staircases or travelators; or
(f) such other similar services.
9815.9000
9832.0000,
9827.0000,
9818.3000,
9818.2000,
9819.9300,
9852.0000
and
9859.0000
9805.5100
9805.5000
and
9803.9000

9805.6000

Services
provided
by
other
consultants including but not limited
to human resource and personnel
development services, exhibition or
convention
services,
event
management services, valuation
services (including competency and
eligibility testing services), market
research services and credit rating
services
Services provided by tour operators
and travel agents including all their
allied services or facilities (other
than Hajj and Umrah including
Ziyarat).

Tour operator service.- Tour operator service means any person


engaged in the business of planning, scheduling, organizing or
arranging tours (which may include arrangements for
accommodation, sightseeing or other similar services) by any
mode of transport, and includes any person engaged in the
business of operating tours in any transport.
Manpower recruitment agents Manpower recruitment agency.- Manpower recruitment agency
including labour and manpower means a person or concern engaged in providing any service or
supplies.
services, directly or indirectly, in any manner for recruitment of
manpower either to a client or otherwise.

Sixteen
percent

Sixteen
percent

Sixteen
percent

9818.1000

Services
agency.

provided

by

security

Labour and manpower supply services.- Labour and manpower


supply services include the services provided or rendered for a
consideration in order to use services of a person through
employment hired or supplied.
Security agency.- Security agency means any person or concern
engaged in the business of rendering services relating to the
security of any property, whether movable or immovable or of
any person or group or establishment of persons, in any manner
and includes the services of investigations detection or
verification of any fact or activity, whether of a personal nature or
otherwise, including the services of providing security personnel.
Survey and exploration of minerals.- Survey and exploration of
minerals means geological, geophysical or other prospecting,
surface or sub-surface surveying or map making service, in
relation to location or exploration of deposits of mineral, oil or
gas or any of the materials.
Agent.- Subject to section 71 of the Act, agent means a person
who is authorized to act on behalf of another (called the
principal) to create or maintain a legal relationship with a third
party.
Share transfer agent.- `Share transfer agent means a person who
maintains the record of holders of securities and deals with all
matters connected with the transfer or redemption of securities
or activities incidental to such services.

--

Services provided in respect of


mining of minerals, oil & gas
including related surveys and allied
activities.

9805.7000

Services provided by advertising


agents.

9805.9000
respective
headings

Share transfer or depository agents


including services provided through
manual or electronic book-entry
system used to record and maintain
securities and to register the
transfer of shares, securities and
derivatives.
Services provided by business Business support service.- Business support service means
support services
services provided in relation to business or commerce and
includes evaluation of prospective customers, telemarketing,
processing of purchase orders and fulfillment services,
information and tracking of delivery schedules, managing
distribution and logistics, customer relationship management
services, accounting and processing of transactions, operational
assistance for marketing, formulation of customer service and
pricing policies, infrastructural support services and other
transaction processing.
Services provided by property Property dealer.- `property dealer by whatever name called,
dealers and realtors.
means a person who is engaged in providing or rendering
services, directly or indirectly or in any manner, in relation to sale,
purchase, leasing, renting, supervision, maintenance, marketing,
acquisition or management of real estate and includes a realtor, a
real estate agent, a real estate broker or a real estate consultant.
Services provided by fashion Fashion designer.- `Fashion designer means a person or business
designers whether relating to providing or rendering services of fashion designing or any other
textile, leather, jewellery or other economic activities relating to conceptualizing, outlining or

9805.9200

9806.2000
and
9844.0000

9834.0000
and
9819.6000

Sixteen
percent

Sixteen
percent

Sixteen
percent

Sixteen
percent

Sixteen
percent

Sixteen
percent

Sixteen
percent

9814.1000
9814.9000

product regimes including allied


services such as cutting, stitching,
printing, manufacturing, fabrication,
assembly,
embellishment,
adornments, display (including
marketing, packing and delivery
etc.).
Services provided by architects,
town
planners
and
interior
decorators.

9819.3000

Services provided in respect of renta-car.

9806.3000
and
9845.0000

Services provided by car/automobile


dealers.

9868.0000
9841.0000
and
9819.1400

Services provided in respect of


manufacturing or processing on toll
or job basis (against processing on
conversion
charges)
including
industrial and commercial packaging
services and similar outsourcing of
industrial or commercial processes.
Services provided by specialized
workshops or undertakings (autoworkshops; workshops for industrial
machinery, construction and earthmoving machinery or other special
purpose machinery etc; workshops
for electric or electronic equipments
or
appliances
etc.
including
computer hardware; car washing or
similar service stations and other
workshops).
Services provided for specified
purposes
including
fumigation
services, maintenance and repair

98.20

98.22 and
9860.0000

creating designs or preparing designs or patterns for costumes,


apparels, garments, clothing, accessories, jewelry, foot wears
(including any other product regime) or any other services
incidental to fashion designing.

Architect.- Architect includes any person engaged in any manner,


whether directly or indirectly, in rendering services in the field of
architecture.
Interior decorator.- Interior decorator means any person
engaged, whether directly or indirectly, in the business providing
advice, consultancy, technical assistance or any services in any
manner relating to planning, designing, beautification,
embellishment, ornation and furnishing of any interior or exterior
space or spaces whether man-made or otherwise.
Rent-a-car operator.- Rent-a-car operator means any person or
concern engaged, whether directly or indirectly, in the business
of renting cabs and any other passenger transport.
Car or automobile dealer. `Car or automobile dealer , whatever
name called, means a person who is engaged in providing or
rendering the services to sale, purchase, transfer, leasing,
marketing or booking of new, old and used cars and automobiles,
imported or locally assembled or manufactured including, old or
used cars or automobiles.
Packaging.- Packaging means any service provided or to be
provided to any person by any other person in relation to
packaging activity.

Sixteen
percent

Sixteen
percent
Sixteen
percent

Sixteen
percent

Car or automobile washing or similar service station.- `Car or


automobile washing or similar service station means a service
station or a service centre or an establishment providing or
rendering the services in relation to maintenance, inspection,
detailing, washing, cleaning, polishing, waxing, oil coating,
lubricating tuning, changing of oils, filters and plugs, denting,
painting, repairing or other similar services of cars or
automobiles.

Sixteen
percent

Fumigation services. Fumigation services mean the services


provided or rendered in relation to pest control or insect control
and include services of disinfecting and sterilizing of premises,

Sixteen
percent

(including building and equipment


maintenance and repair including
after sale services) or cleaning
services, janitorial services, dredging
or desilting services and other
similar services etc.

buildings, factories or complexes (commercial complexes,


shopping complexes, office complexes, apartment or residential
complexes, multiplexes, exhibition centres, residential units,
commercial units or offices) but shall not include the public
health fumigation services provided or rendered directly by the
Government, a local government or a Cantonment Board free
charge.
Maintenance or cleaning services.- `Maintenance or cleaning
services mean, in conjunction with or in addition to rules 31 and
64, the services provided or rendered in relation to repair,
maintenance and cleaning, including specialized cleaning services
such as disinfecting, exterminating or sterilizing of:
(a) office equipment, or buildings, or any other premises;
(b) commercial complexes including multiplexes, shopping
complexes, office complexes and exhibition centres, apartment or
residential complexes; and
(c) factories, plants, machinery or equipment of any factory,
elevators, escalators, thanks or reservoirs of any factory, office,
building or commercial complex.
Dredging.- Dredging includes removal of material including silt,
sediments, rocks, sand, refuse, debris, plant or animal matter in
any excavating, cleaning, deepening, widening or lengthening,
either permanently or temporarily, of any river, port, harbour,
backwater or estuary.

9829.0000,
9819.1200,
9819.1100,
9819.1300
and
9819.9100
9865.0000

Brokerage (other than stock) and Brokerage business.- Brokerage business means the services
indenting
services
including provided by a broker registered under the Brokers and Agents
commission agents, under-writers Registration Rules, 2001.
and auctioneers.

9816.0000
and 98.17

Services provided by laboratories


other than services relating to
pathological or diagnostic tests for
patients.

Call centres.

Call centre. Call centre means any establishment and enterprise,


undertaking or a business providing or rendering the services of
receiving or transmitting requests by telephone, facsimile, live
support software, social media, e-mail and any other electronic
means of communication, whether for the product support or
business support of any person or information or inquiries from
consumers or telemarketing, soliciting of donations or
subscriptions, debt collection, market research or other similar
services.

Sixteen
percent

Nineteen
and a
half
percent

Sixteen
percent

9821.1000
and
9821.2000
9821.4000

Services provided in specified fields


such as health care, gym, physical
fitness, indoor sports, games and
body or sauna massage etc.

9811.0000

Services provided by laundries and


dry cleaners.

9819.9000

Services provided by cable TV


operators.

9828.0000

Services provided by TV or radio


program producers or production
houses.

Health club and fitness centre.- Health club and fitness centre
means service for physical wellbeing such as, sauna and steam
bath, Turkish bath, solarium, spas, reducing or slimming salons,
gymnasium, yoga, meditation, massage (excluding therapeutic
massage) or any other like service.
Laundries and dry cleaners,- `Laundries and dry cleaners mean
the services of washing, pressing, stain removing, darning or day
cleaning of any kind of textile, fur or leather materials like
apparels, clothes, garments, floor coverings, curtains, draperies,
linens, bed-wears or similar products and their accessories on
commercial basis.
Cable TV operator.- Cable TV operator means a person, a
company, a firm, an establishment or an organization engaged or
involved in the collection and distribution or dissemination of
audio-video signals for public viewing whether through a cable,
MMDS, LMDS or DTH (through satellite receiver).
Television and radio programme production service.- Television
and radio programme production service means any person who
produces a television or radio programme on behalf of another
person.

Sixteen
percent

Sixteen
percent

Sixteen
percent

Sixteen
percent