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ACT II OF 2019 ACT II OF 2019 BALOCHISTAN SALES TAX ON SERVICES (AMENDMENT) ACT, 2019. An Act to amend the Balochistan Sales Tax on Services Act, 2015 (Act No. VI of 2015) [Gazette of Balochistan Extraordinary, 15th January, 2019] No. PAB / Legis; V (37) / 2018, dated 15.1.2019.--- The Balochistan Sales Tax on Services (Amendment) Bill No. 37 of 2018 having been passed by the Provincial Assembly of Balochistan on 24th December, 2018 and assented to by the Acting Governor of Balochistan, on 3rd January 2019 is hereby published as an Act of the Balochistan Provincial Assembly. Preamble.---WHEREAS, it is expedient to amend the Balochistan Sales Tax on Services Act, 2015 for the purposes hereinafter appearing; It is hereby enacted as follows: - 3. Substitution of Section 2, Act VI of 2015.---In the said Act, for Section 2, the following shall be substituted, namely: - "2. Definitions.---In this Act, unless there is anything repugnant in the subject or context,- (1) "Act" means the Balochistan Sales Tax on Services Act, 2015 (Act No. VI of 2015); (2) "Accountant" means-- (a) a chartered accountant as defined in the Chartered Accountants Ordinance, 1961 (Ordinance No. X of 1961), and includes the Associate and Fellow members thereof; (b) a cost and management accountant as defined in the Cost and Management Accountants Act, 1966 (Act No. XIV of 1966), and includes the Associate and Fellow members thereof; (c) a firm or an association of chartered accountants or cost and management accounts; and (d) other accountants or association of accountants notified in this behalf by the Authority; (3) "Additional Commissioner" means a person appointed as an Additional Commissioner of the Balochistan Revenue Authority under section 39 of the Act; (4) "Adjudicating Authority" means and includes the officers competent to adjudicate and decide the cases as prescribed by section 60 of the Act; (5) "Advertisement" means the act or process of advertising something and includes a notice, circular, label, wrapper, document, banner, hoarding, billboard, or any other audio or visual representation made or displayed by any means including print media, electronic media, telecommunication media, light, paint, colouration, sound, smoke or gas, or otherwise; (6) "Advertising Agent" means a person engaged in providing any service connected with the making, preparation, display, demonstration or exhibition of advertisement in any manner and includes an advertising agency or media agent or advertising or media consultant or media buying house, by whatever name called; (7) "Agent" means a person who is authorized to act on behalf of another person (called 'the principal') to create a legal relationship with a third party, and includes a person specified as an agent under section 73 of the Act; (8) "Airport Service Provider" and "Airport Ground Service Provider" mean and include any service provider, operator and airline providing or rendering ground or ramp services, including passenger and cargo handling services, to other airlines or to aircraft operators of scheduled or non-scheduled flights, and also include the handling agents authorized by the Civil Aviation Authority or other airport operators; (9) "Aircraft Operator" means and includes any person who provides the services of transportation or carriage of passengers, goods, cargo, baggage or mail by aircraft; (10) "Airport Operator" means and includes the Civil Aviation Authority and any other authority or organization or office managing or operating a customs airport, as notified under section 9 of the Customs Act, 1969 (Act No. IV of 1969); (11) "Appellate Tribunal" means the Appellate Tribunal established under law and notified by the Government as the Appellate Tribunal under section 66 of the Act; (12) "Architect" means and includes an architect or a town planner as defined in section 2 of the Pakistan Council of Architects and Town Planners Ordinance, 1983 (Ordinance No. IX of 1983), and also includes an association of persons or a commercial concern engaged in any manner, whether directly or indirectly, in the field of architecture or town planning; (13) "Arrears" in relation to a person, means the tax due and payable by the person on a day under the Act, which has not been paid by that day in the prescribed manner; (14) "Asset Management Service" means a service to plan, acquire, manage and recycle assets in a systematic manner, and includes portfolio management, forex management, money management, investment management or any kind of fund management and management of collective investment scheme; (15) "Assistant Commissioner" means a person appointed as an Assistant Commissioner of the Balochistan Revenue Authority under section 39 of the Act; (16) "Associates" or "Associated Persons" refer to- (a) two persons, where the relationship between them is such that one may reasonably be expected to act in accordance with the intentions of the other, or both persons may reasonably be expected to act in accordance with the intentions of a third person: Provided that two persons shall not be associates solely by reason of the fact that one person is an employee of the other or both persons are employees of a third person; (b) without prejudice to the generality of clause (a) and subject to clause (c) of this subsection, the following persons shall be treated as associates, namely: - (i) an individual and a relative of that individual; (ii) members of an association of persons; (iii) a member of an association of persons and the association, where the member, either alone or together with an associate or associates under another application of this subsection, controls fifty per cent or more of the rights to income or capital of the association; (iv) a shareholder in a company and the company, where the shareholder, either alone or together with an associate or associates under another application of this subsection, controls either directly or through one or more interposed persons- (a) fifty per cent or more of the voting power in the company; (b) fifty per cent or more of the rights to dividends; or (c) fifty per cent or more of the rights to capital; and (v) two companies, where a person, either alone or together with an associate or associates under another application of this subsection, controls either directly or through one or more interposed persons - (a) fifty per cent or more of the voting power in both companies; (b) fifty per cent or more of the rights to dividends in both companies; or (c) fifty per cent or more of the rights to capital in both companies; and (c) two persons shall not be associates under sub-clause (i) or (ii) of clause (b) where the Commissioner of the Authority is satisfied that neither person may reasonably be expected to act in accordance with the intentions of the other. Explanation: The expression "relative" in relation to an individual, means- (i) an ancestor, a descendant of any of the grandparents, or an adopted child of the individual, or of a spouse of the individual; or (ii) a spouse of the individual or of any person specified at (i) of this explanation; (17) "Association of Persons" includes a firm, any artificial juridical person and anybody of persons formed under a foreign law, but does not include a company; (18) "Auctioneer" means a person providing or rendering services in relation to auction of property, movable or immovable and tangible or intangible, in any manner. Explanation: Auction of property includes calling the auction or providing facility, advertising or illustrative services, pre-auction price estimates, short term storage services and repair and restoration services in relation to auction of property; (19) "Audit Officer" means a person appointed as an Auditor Officer of the Balochistan Revenue Authority under section 39 of the Act; (20) "Authority" means Balochistan Revenue Authority established under the Balochistan Revenue Authority Act, 2015 (Act No. VII of 2015); (21) "Authorized Service Station" means a service station or service center, authorized by a motor vehicle manufacturer, whether local or foreign, to carry out any service or repair or reconditioning or restoration or decoration of motor vehicles, classified under Chapter 87 of the First Schedule of the Customs Act, 1969 (Act No. IV of 1969), manufactured by such manufacturer. Explanation: The services by authorized service stations include- (a) the services provided during the warranty period as well as after the expiry of the warranty period; (b) the services provided even for the vehicles and machinery not manufactured by the manufacturer appointing or authorizing such service station; and (c) the services provided against charges billed by way of reimbursement, whether from the manufacturer or insurance companies or leasing companies or other such persons; (22) "Automated Teller Machine" means an interactive automatic machine, whether owned or outsourced by banks and other financial institutions, designed to dispense cash, accept deposit of cash, transfer money between bank accounts and facilitate other financial transactions including payments of bills; (23) "Automated Teller Machine Operations, Maintenance, and Management" means a service provided in relation to automated teller machines and includes site selection, contracting of location, acquisition, financing, installation, certification, connection, maintenance, transaction processing, cash forecasting, replenishment, reconciliation and value added services; (24) "Banking" means the accepting, for the purpose of lending or investment, of deposits of money from the public, repayable on demand or otherwise, and withdrawable by cheque, draft, order or otherwise; (25) "Bank Account" means the bank account of a person for business transaction, subject to the condition that such account is declared by him in the prescribed application for registration submitted for obtaining a registration number or for changing the particulars thereof; (26) "Banking Company" means a banking company as defined in the Banking Companies Ordinance, 1962 (Ordinance No. LVII of 1962) and includes anybody corporate, which transacts the business of banking in Balochistan; (27) "Beauty Parlour" or "Beauty Clinic" means a person or an establishment providing beauty treatment services including hair cutting, hair dyeing, hair dressing, face care, face treatment, cosmetic treatment, manicure, pedicure, make-up including bridal make-up, and counseling services on beauty care, face care or make-up or other such identical or similar services; (28) "Broad Casting Service" means the dissemination of any form of communication like sign, signals, writing, pictures, images and sound of all kind by transmission of electro-magnetic waves through space or through cable intended to be received by the general public either directly or indirectly through the medium of relay stations and all its grammatical variations and cognate expressions shall be construed accordingly; (29) "Business Support Service" means the services provided in relation to business or commerce and includes evaluation of prospective buyers, telemarketing, call centre facilities, accounting and processing of transactions, processing of purchase orders and fulfillment services, information and tracking of delivery schedules, managing distribution and logistics, customer relationship management services, operational assistance for marketing, formulation of customer service and pricing policies, infrastructural support services and other transaction processing. Explanation: For the purposes of this clause, the expression "infrastructural support services" includes providing office along with utilities, lounge, reception with personnel to handle messages, secretarial services, telecommunication facilities, pantry and security; (30) "Cable TV Operator" includes a local loop holder and means a person who owns, controls, manages or runs any cable television system and is engaged in reception of broadcast pre-recorded or live signals from different channels for distribution to subscribers through a set of closed transmission path or wireless, and is liable to license as a cable TV operator under the Pakistan Electronic Media Regulatory Authority Ordinance, 2002 (Ordinance No. XIII of 2002); (31) "Call Centre" means an establishment providing or rendering the services of receiving or transmitting requests by telephone, facsimile, live support software, social media and e-mail, whether for the product support or business support of any person or for information inquiries from consumers or for telemarketing, soliciting of donations and subscriptions, debt collection, market research or other similar services; (32) "Car or Automobile Dealer", means a person who is engaged in providing or rendering the services in relation to sale, purchase, transfer, leasing, marketing or booking of cars and automobiles, whether imported or locally assembled or locally manufactured, including new, old and used cars or automobiles; (33) "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 of cars or automobiles, including the services of inspecting, detailing, washing, cleaning, polishing, waxing, oil coating, lubricating, tuning, changing of oils, filters and plugs, denting, painting, repairing and other similar services; (34) "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, service 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; (35) "Caterer" means a person who in ordinary course of business and in relation to events, functions, ceremonies, parties, get-together, occasions, etc., provides or supplies, either directly or indirectly, various services including food, edible preparations, beverages, entertainment, furniture or fixture, crockery or cutlery, pandal or shamiana, ornamental or decorative accessories or lighting for illumination; (36) "Club" includes a membership club and a proprietary club and means a person, a body of persons, an establishment, an organization or a place, the membership of which is restricted to a particular class of people or which is run on the basis of mutuality or otherwise and provides various services, facilities, utilities or advantages for an amount of fee, consideration, subscription or charges, including those for initial membership, whether or not it provides food or drinks or has any arrangement for boarding or lodging or games; (37) "Commission Agent" means a person who acts on behalf of another person for causing sale or purchase of goods or provision or receipt of services, for a consideration, and includes any person who, while acting on behalf of another person,- (a) deals with goods or services or documents of title to such goods or services; (b) collects payment of sale price of such goods or services; (c) guarantees for collection or payment for such goods or services; or (d) undertakes any activity relating to such sale or purchase of such goods or provision or receipt of such services; (38) "Commissioner" means a person appointed as a Commissioner of the Balochistan Revenue Authority under section 39 of the Act; (39) "Commissioner (Appeals)" means a person appointed as a Commissioner (Appeals) of the Balochistan Revenue Authority under section 39 of the Act; (40) "Commissionerate" means the office of the Commissioner or the Commissioner (Appeals) having jurisdiction specified under the Act and the rules made thereunder; (41) "Common Taxpayer Identification Number" means the registration number or any other number or identification number allocated to a person for the purposes of the Act; (42) "Commodity Broker" means a broker as defined in clause (b) of sub-rule (1) of rule 2 of the Commodity Exchange and Future Contracts Rules, 2005, made under section 33 of the Securities and Exchange Ordinance, 1969 (Ordinance No. XVII of 1969); (43) "Company" means- (a) a company as defined in the Companies Act, 2017 (Act No. XIX of 2017); (b) a banking company and foreign banking company as defined in the Banking Companies Ordinance, 1962 (Ordinance No. LV1I of 1962), and includes anybody corporate which transacts the business of banking in Pakistan; (c) a non-banking finance company (NBFC) and the notified entities as specified in section 282A of the Companies Ordinance, 1984 (Ordinance No. XLVII of 1984), read with the Non-Banking Finance Company (Establishment and Regulation) Rules, 2003; (d) a body corporate formed by or under any law in force in Pakistan; (e) a modaraba company as defined in the Modaraba Companies and Modaraba (Floatation and Control) Ordinance, 1980 (Ordinance No.XXXI of 1980); (f) a financial institution as defined in the Financial Institutions (Recovery of Finances) Ordinance, 2001 (Ordinance No. XLV1 of 2001), including a microfinance institution licensed under the Microfinance Institutions Ordinance, 2001 (Ordinance No. LV of 2001) and an Islamic financial institution; (g) a body incorporated by or under the law of a country outside Pakistan relating to incorporation of companies; (h) a trust, a co-operative society or a finance society or any other society established or constituted by or under any law for the time being in force; or (i) a foreign association, whether incorporated or not, which the Authority has, by general or special order, declared to be a company for the purposes of the Act; (44) "Computerized System" means any comprehensive information technology system used by the Authority or any other office as may be notified by the Authority, for carrying out the purposes of the Act; (45) "Convention Service" means a formal meeting or assembly which is not open to the general public, and does not include a meeting or assembly, the principal purpose of which is to provide any type of amusement, entertainment or recreation; (46) "Cosmetic and Plastic Surgery" includes the services provided or rendered by any person, in relation to aesthetic or cosmetic surgery or plastic surgery like abdominoplasty (tummy tuck), blepharoplasty (eyelid surgery), mammoplasty, buttock augmentation and lift, rhinoplasty (reshaping of nose), otoplasty (ear surgery), rhytidectomy (face lift), liposuction (removal of fat from the body), brow lift, cheek augmentation, facial implants, lip augmentation, forehead lift, cosmetic dental surgery, orthodontics, aesthetic dentistry, laser skin surfacing, hair grafting, hair transplant and such other similar surgery; (47) "Courier Services" includes the services provided or rendered by any person engaged in the transportation, carriage or delivery of time-sensitive documents, goods or articles, whether or not utilizing the services of a person, directly or indirectly, to collect, carry or deliver such documents, goods or articles; (48) "Credit Rating Agency" includes a person engaged in the business of credit rating of any debt obligation or of any project or programme requiring finance, whether in the form of debt or otherwise, and also includes a person engaged in the business of credit rating or evaluation of credit worthiness or credit risk of any financial obligation, instrument or security and further includes a credit rating agency as specified in section 63 of the Securities Act, 2015 (Act No. III of 2015); (49) "Customs Agent" means a person licensed under section 207 of the Customs Act, 1969 (Act No. IV of 1969), and the rules made thereunder; (50) "Debt Collection Services and Other Debt Recovery Services" means the services provided by a person to a banking company or a financial institution including non-banking financial company or any other body corporate or a firm or a person, in relation to recovery of any sums due to such banking company or a financial institution including non-banking financial company or any other body corporate or a firm or a person, in any manner; (51) "Default Surcharge" means the default surcharge levied under section 49 of the Act; (52) "Defaulter" means a person and includes an individual, every member of such association, every director of such company and every partner of such firm and further includes guarantors or successors thereof, who fail to pay the arrears; (53) "Deputy Commissioner" means a person appointed as a Deputy Commissioner of the Balochistan Revenue Authority under section 39 of the Act; (54) "Document" includes, but is not limited to, any electronic data, computer programmes, computer tapes, computer disks, micro-films or any other medium or mode for the storage of such data; (55) "Dredging or De-silting" 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, lake, canal, pond, reservoir, port, harbour, channel, backwater or estuary; (56) "Due Date" in relation to the furnishing of a return or a statement or for payment of tax under the Act, means the 15th day of the month following the end of the tax period to which it relates, or such other date as the Authority may, by notification in the official Gazette, specify; (57) "Economic Activity" shall have the meaning given in section 6 of the Act; (58) "Electronic Record" includes the content of communications, transactions and procedures under the Act, including attachments, annexes, enclosures, accounts, returns, statements, certificates, applications, forms, receipts, acknowledgments, notices, orders, judgments, approvals, notifications, circulars, rulings, documents and any other information associated with such communications, transactions and procedures, created, sent, forwarded, replied to, transmitted, distributed, broadcasted, stored, held, copied, downloaded, displayed, viewed, read, or printed, by one or several electronic resources and any other information in electronic form; (59) "Electronic Resource" includes telecommunication systems, transmission devices, electronic video or audio equipment, encoding or decoding equipment, input, output or connecting devices, data processing or storage systems, computer systems, servers, networks and related computer programs, applications and software including databases, data warehouse and web portals as may be prescribed by the Authority from time to time, for the purpose of creating electronic record; (60) "E-intermediary" means a person appointed as electronic-intermediary under section 77 of the Act; (61) "Erection, Commissioning and Installation services" means the services provided or rendered in relation to- (a) erection, commissioning or installation of plant, machinery, equipment or structures, whether pre-fabricated or otherwise; or (b) installation- (i) of electrical and electronic devices, including wirings or fittings thereof; (ii) of plumbing, drain laying or other installations for transport of fluids; (iii) of heating, ventilation or air- conditioning including related pipe work, wood work, duct work and sheet metal work; (iv) of thermal insulation, sound insulation, fire proofing or water proofing; (v) of lift and escalator, travellators or fire escape staircases; or (vi) requiring such other similar services; (62) "Event Management Services" means a service provided or rendered in relation to planning, promotion, organizing or presentation of any arts, business, sports, marital functions, social functions or any other function or event, and includes any consultation or any ancillary service such as catering, decoration, photography, videography, sound recording, lighting and illumination, DJ, valet parking, etc., provided in this regard; (63) "Exchange" means the stock exchange, securities exchange, futures exchange or commodity exchange; (64) "Exempt Service" means a service which is exempt from tax under section 12 of the Act; (65) "Exhibition Service" means a service provided or rendered in relation to an exhibition held - (a) to market; or (b) to promote; or (c) to advertise; or (d) to showcase, any product, goods or services intended for the growth in the business of the manufacturer, producer, importer, supplier, distributor or provider of such product, goods or services; (66) "FBR" means the Federal Board of Revenue established under the Federal Board of Revenue Act, 2007 (Act No. IV 2007); (67) "Fashion Designer" means a person providing or rendering the services of fashion designing including the economic activities relating to conceptualizing, outlining and creating designs and preparing designs and patterns for costumes, apparels, garments, clothing, accessories, jewelry, foot wears or any other services incidental or ancillary (like marketing, packing, delivery, display and other similar services) to such fashion designing; (68) "Filer" means a taxpayer who files a return in the prescribed form on a monthly, quarterly, six monthly or annual basis electronically or through any magnetic media to a designated bank or any other office specified by the Authority; (69) "Financial Institution" includes: - (a) a company or an institution whether established under any special enactment and operating within or outside Pakistan which transact the business of banking or any associated or ancillary business through its branches; (b) a modaraba, leasing company, investment bank, venture capital company, finance company, housing finance company, a non-banking finance company; and (c) any other institution or company authorized by law to undertake any similar business as the Government may, by notification, specify for the purpose; (70) "Financial Year" means a year commencing on the first day of July and ending on the thirtieth day of June in the following year; (71) "Firm" means the relation between persons who have agreed to share the profits of a business carried on by all or any of them acting for all; (72) "Foreign Exchange Dealer" includes an exchange company or a foreign exchange company or a money changer authorized or licensed by the State Bank of Pakistan; (73) "Forward Contract" means a contract for the delivery of goods and which is not a ready delivery contract; (74) "Franchise" means an authority given by a franchiser, including an associate of the franchiser, under which the franchisee is contractually or otherwise granted any right to produce, manufacture, distribute, sell or trade or otherwise deal in or do any other business activity in respect of goods or to provide services or to undertake any process identified with the franchiser, whether or not against a consideration or fee, including technical fee, management fee, or royalty or such other fee or charges, irrespective of the fact whether or not a trademark, service mark, trade name, logo, brand name or any such representation or symbol, as the case may be, is involved; (75) "Freight Forwarding Agent" means a person who provides or renders or makes arrangement for his principals or client, the services, for fee or charges or commission or remuneration, for some or all of the services being provided by the shipping agents, clearing agents, stevedores, ship chandlers, port operators, terminal operators, surveyors, persons providing ship management services, warehousing services or container provision services or cover or guarantee in respect of imports or exports of goods, independently or in partnership or in arrangement with any such service provider or renderer; (76) "Fumigation Services" means the services provided or rendered by a person in relation to pest control and insect control includes the services of disinfecting and sterilizing of premises, buildings, factories and complexes, including commercial complexes, shopping complexes, office complexes, apartment or residential complexes, multiplexes, exhibition centers, residential units, commercial units, offices and commercial goods, but does not include the public health fumigation services provided or rendered by the Federal Government, Provincial Government, Local Government or Cantonment Board and the services in relation to agriculture, horticulture, animal husbandry and dairy farming; (77) "Futures Broker" means a person as defined in clause (xxiv) of section 2 of the Securities Act, 2015 (Act No. III of 2015) and includes- (a) makes or offers to make with any person, or induces or attempts to induce any person to enter into or to offer to enter into any agreement for or with a view to purchase or sale of a futures contract; (b) solicits or accepts any order for, or otherwise dealing in, or effects transactions in a futures contract for its customer or on its own account; (c) gives investment advice on whether, which, the time at which or the terms and conditions of which, future contracts are to be entered into; and (d) issues analysis or reports, for the purposes of facilitating the recipients to make decisions on whether, which, the time at which, or the terms and conditions on which, future contracts are to be entered into; (78) "Goods" includes every kind of movable property other than actionable claims, money, stocks, shares and securities and does not include a service or services defined under the Act; (79) "Government" means the Government of Balochistan; (80) "Healthcare Center, Gyms or Physical Fitness Center, etc." includes a health club, gymnasium, reducing or slimming salon or clinic, or an establishment providing the facilities, utilities or advantages of sauna or steam bath, Turkish bath, solarium, spas, yoga, meditation, massage (excluding therapeutic massage under medical prescription or advice) or such other services; (81) "Hotel" includes the motels and guesthouses and means a person, establishment, organization or place, by whatever name called, where rooms or suites are let out on rent, whether or not it has any arrangement for catering or function halls as a part of the hotel or provides any other services, facilities or utilities, but does not include a home or hostel which is exclusively used for the aged or invalid persons or students and is run by or under the control of such a charitable or educational institution as are exempt from the application of the Income Tax Ordinance, 2001 (Ordinance No. XLIX of 2001); (82) "Human Resource Development Consultant" means a professionally qualified person or any other firm in human resource development who, either directly or indirectly, renders any advice, consultancy or technical assistance in any manner to any person in one or more disciplines of human resource development; (83) "Ijarah" means an arrangement under which a bank leases equipment, building or other facility to a client against an agreed rental; (84) "Immovable Property" means a property that cannot be moved, firmly attached to the land or fastened to anything attached to the land, and in case of building located in complex or an industrial estate, all common areas and facilities relating thereto within such complex or estate; (85) "Indenter" means a person who is a representative for a non-resident person or a non-resident company or a foreign product or service and who gets a consideration in the shape of commission, fee, remuneration or royalty on a transaction, irrespective of whether the transaction has taken place out of his effort, consent or otherwise; (86) "Input Tax" in relation to a registered person, means- (a) tax levied under the Act on the services received by the person; (b) tax levied under the Sales Tax Act, 1990, on the goods imported by the person; (c) tax levied under the Sales Tax Act, 1990, on the goods or services received by the person; and (d) provincial sales tax or Islamabad Capital Territory sales tax levied on the services received by the person: Provided that the Authority may, by notification in the official Gazette, specify that any or all of the aforesaid tax shall not be treated as input tax for the purposes of the Act subject to such conditions and limitations as the Authority may specify in the notification; (87) "Inspector" means a person appointed as an Inspector of the Balochistan Revenue Authority under section 39 of the Act; (88) "Insurance" has the same meaning as defined in clause (xxvii) of section 2 of the Insurance Ordinance, 2000 (Ordinance No. XXXIX of 2000); (89) "Insurer" means a person as defined in clause (xxxi) of section 2 of the Insurance Ordinance, 2000 (Ordinance No. XXXIX of 2000); (90) "Intangible" means any patent, invention, design or model, secret formula or process, copyright, trade mark, scientific or technical knowledge, computer software, motion picture film, export quotas, franchise, licence, intellectual property, or other like property or right, contractual rights and any expenditure that provides an advantage or benefit for a period of more than one year (other than expenditure incurred to acquire a depreciable asset or unimproved land); (91) "Intellectual Property Right" means and includes any right of intangible property, anything produced by the mind, trade mark, patent, design including industrial design, layout design (topographies) of integrated circuits, copyright or any other similar intangible property as defined in clause (g) of section 2 of the Intellectual Property Organization of Pakistan Act, 2012 (Act No. XXII of 2012) and covered by the Intellectual Property Laws specified in clause (h) of section 2 thereof or under any other law for the time being in force; (92) "Intellectual Property Service" means any service provided or rendered to a person by any person by transferring temporarily or permitting the use or enjoyment of an intellectual property right; (93) "Inter-Bank Rate" means the Karachi Inter-Bank Offered Rate (KIBOR) prevalent on the first day of each quarter of the financial year; (94) "Interior Decorator" means a person providing or rendering, directly or indirectly, any advice, consultancy, technical assistance or, in any other manner, the services related to planning, design or beautification, embellishment, or nation, decoration or furnishing any interior or exterior space, whether man-made or otherwise, and includes a landscape designer; (95) "Internet Caf " means a commercial establishment providing facility to access an internet; (96) "Labour and Manpower Supply Services" includes the services provided or rendered by a person to another person, for a consideration, for use of the services of a person or an individual, employed, hired or supplied by him; (97) "Laundries and Dry Cleaners" means a person providing or rendering, to any person, the services of washing, pressing, stain removing, darning or dry cleaning of any kind of textile or fur, or leather materials like apparels, clothes, garments, floor coverings, curtains, draperies, linens, bed-wears, and their accessories; (98) "Legal Practitioners and Consultants" means a legal practitioner as defined in section 2 of the Legal Practitioners and Bar Councils Act, 1973 (Act No. XXXV of 1973), and includes a person engaged in providing of services in relation to advice, consultancy or assistance in any branch of law or providing representational services before any court, tribunal or other such judicial or quasi-judicial authority; (99) "Maintenance or Cleaning Services" means the services provided or rendered in relation to repair, maintenance and cleaning, including specialized cleaning services such as disinfecting, exterminating or satirizing, of- (a) office equipment, office buildings, commercial or industrial building and premises thereof; (b) commercial complexes including multiplexes, shopping complexes, office complexes, exhibition centers, apartment or residential complexes; and (c) factories and the plants or machinery of equipment of such factories and, elevators, escalators, tanks or reservoirs of such factories or of office or commercial or industrial buildings or commercial complexes, but does not include such services in relation to agriculture, horticulture, animal husbandry, and dairy farming; (100) "Management Consultant" means a person engaged, either directly or indirectly, in providing of services in connection with the management of any business, organization or institution in any manner and includes a person who renders advice, consultancy or technical assistance relating to conceptualizing, devising, development, modification, rectification, or up-gradation of any working system of such business, organization or institution; (101) "Market Research Agency" means a person engaged, directly or indirectly, in providing of services relating to the study or survey, or both, of any situation in the market for any purpose other than personal, academic or educational requirements; (102) "Marriage Hall and Lawn" by whatever name called, includes a hall or lawn or a banquet hall or a function hall or an exhibition hall or lawn, or any building, place, premises or marquee where parties, receptions, events or functions, more particularly relating to matrimonial ceremonies, are held, whether or not it has its own arrangement of event management or provision of food, beverages, crockeries, cutleries, furniture, fixtures, etc.; (103) "Misconduct" means a conduct prejudicial to good order, unbecoming of a gentlemen and includes any act on his part to bring or attempt to bring outside or any sort of influence, directly or indirectly, to bear on the officer of the Authority, in respect of any matter relating to discharge of his duties under the Act, or creating hindrance in discharge of such duties or impersonation or submission of fake documents; (104) "Modaraba" Modaraba and modaraba company have the same meaning as in the Modaraba Companies and Modaraba (Flotation and Control) Ordinance, 1980 (XXXI of 1980); (105) "Motor Vehicle" means any mechanically propelled or automotive vehicle adapted for use upon roads whether the power of propulsion is transmitted thereto from an external or internal source, and includes a tractor and a trailer, a combined harvester, a rig, a fork lifter, a road roller, construction and earth moving machinery such as a wheel loader, a crane, an excavator, a grader, a dozer and a pipe layer, a road making and a road/sewerage cleaning plant, but does not include a vehicle operated upon fixed rails; (106) "Movable Property" means a property that can be moved from one place to another and can be taken into custody for removal without physically knocking it down and includes currency, coins, shares, document and instruments; (107) "Musharika" means an Islamic-styled joint enterprise or partnership with profit and loss sharing implications allowing each party involved in a business to share in the profits and risks, where instead of charging interest as a traditional creditor, the financier achieves a return in the form of a portion of the actual profits earned, either according to a predetermined ratio or otherwise and where the financier also shares in losses, if any; (108) "Non-Banking Finance Company" means an NBFC as defined in the Non-Banking Finance Companies (Establishment and Regulation) Rules, 2003; (109) "Non-Banking Financial Institution" includes a company licensed by the Securities and Exchange Commission of Pakistan to carry out any one or more of the following forms of business- (a) investment finance service; (b) leasing; (c) housing finance service; (d) venture capital investment; (e) discounting service; (f) investment advisory services; (g) asset management service; and (h) any other form of business which the Government, from time to time, by notification in the official Gazette, specify; (110) "Notification in the Official Gazette" means a notification issued under the Act shall be effective from the day specified therein, notwithstanding the fact that the issue of the official Gazette in which such notification appears is published at any time after that day; (111) "Officer of the Authority" means an officer of the Balochistan Revenue Authority appointed under section 39 of the Act; (112) "Open Market Price" shall have the same meaning given to it in section 8 of the Act; (113) "Output Tax" in relation to a registered person, means the tax levied under the Act on the services provided or rendered by the person; (114) "Person" means- (a) an individual; (b) a company, an agency or an association of persons incorporated, formed, organized or established in Pakistan or elsewhere; (c) the Federal Government; (d) a Provincial Government; (e) a Local Authority or Local Government in Pakistan; or (f) a foreign Government, a political sub-division of a foreign Government, or a public international organization. Explanation: The use of the word "he" in the Act shall be taken to refer to any or all of the persons mentioned in sub-clauses (a) to (f) above; (115) "Place of Business" means that a person- (a) owns, rents, shares or in any other manner occupies a space in Balochistan from where it carries on an economic activity whether wholly or partially; or (b) carries on an economic activity through any other person such as an agent, associate, franchisee, branch, office, or otherwise in Balochistan or through virtual presence or a website or a web portal or through any other form of e-Commerce, by whatever name called or treated, but does not include a liaison office; (116) "Port Operator" includes the Gwadar Port Authority or any other person or organization managing the operations of any customs port as declared under section 9 of the Customs Act, 1969 (Act No. IV of 1969); (117) "PRAL" means the Pakistan Revenue Automation (Private) Limited; (118) "Prescribed" means prescribed by rules made under the Act; (119) "Principal Officer" used with reference to a company or association of persons includes- (a) a director, a manager, secretary, agent, accountant or any similar officer; and (b) any person connected with the management or administration of the company or association of persons upon whom the Authority or any officer authorized by authority, has served a notice of treating him as principal officer thereof; (120) "Production House" means a person or an establishment producing a programme or providing or rendering various services, facilities, utilities or advantages in relation to production of programme; (121) "Programme" means any audio or visual matter, live or recorded, or re-recorded or subjected to any post-production processes like dubbing, colouring, sub-titling or captioning intended to be disseminated by transmission of electro-magnetic waves through space or through cables to be received by general public either directly or indirectly through the medium of cables, telecommunication or relay stations; (122) "Programme Producer" means a person who produces a programme on behalf of, or for use by, another person; (123) "Property Dealer" by whatever name called, means a person who is engaged in providing or rendering the services, directly or indirectly and 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, a real estate consultant; (124) "Provision of Service" or "Providing of Service" includes the rendering, supply, initiation, origination, reception, consumption, termination or execution of service, whether in whole or part, including e-services where the context so requires; (125) "Public Bonded Warehouse" means a warehouse licensed under section 12 of the Customs Act, 1969 (Act No. IV of 1969); (126) "Public Relation Services" includes the strategic counseling based on industry, media and perception research, corporate image management, media relations, media training, press release, press conference, financial public relations, brand support, brand launch, retail support and promotion, events and communications and crisis communications; (127) "Ready Mix Concrete" means a concrete mixture containing cement, water and aggregates comprising sand, gravel or crushed stones, etc., mixed, according to a set recipe, in a batching plant or in a transit mixer or both, for delivery, in a ready to use condition, to a work site by means of truck mounted in-transit mixers; (128) "Real Estate" means the land and includes- (a) all attachments above and below the land; (b) all things that form a natural part of the land; (c) all things that are developed and installed, including buildings and site improvements; and (d) all permanent building attachments such as plumbing, heating and cooling systems, electrical wiring and built-in items such as elevators and allied equipment, and all rights and interest therein, whether the interest is freehold or leasehold, and whether the purpose or use thereof is residential, commercial or industrial; (129) "Reconditioning Service" means a service to restore to good condition including the substantial restructuring so that the life of the related goods is substantially restored or rather increased; (130) "Recruiting Agent" by whatever name called, includes recruiting consultants or consultancy and means a person engaged in providing or rendering any service, directly or indirectly, to any person in any manner, for the recruitment of manpower, temporarily or otherwise. Explanation: For the purpose of this clause, "recruitment" includes inviting of applications for recruitment, receipt of applications from candidates, pre-interview or pre-recruitment screening of applications and applicants, shortlisting of applicants, interview of candidates, verification of credentials and antecedents of the candidates, verification of authenticity of the documents submitted by the candidates; (131) "Registered Office" means the office or other place of business specified by the registered person in the application made by him for registration under the Act or through any subsequent application to the Authority; (132) "Registrar to an Issue" means a person providing or rendering the services in relation to issue of securities, including collection of application forms from investors, keeping a record of applications and money received from investors or paid to seller of securities, assisting in determining the basis of allotment of securities, finalizing the list of persons entitled to allotment of securities and processing and dispatching of allotment letters, refund orders or certificates and other related documents; (133) "Registration Number" means the number allocated to a registered person for the purpose of the Act; (134) "Registered Person" means a person who is registered or is liable to be registered under the Act or any other person or class of persons notified by the Authority in the official Gazette: Provided that a person liable to be registered but not registered under the Act, shall not be entitled to any benefit available to a registered person under any of the provisions of the Act or the rules made thereunder; (135) "Reinsurance" means a contract of insurance under which the event, specified in the contract, consignment upon the happening of which, payment is promised to be made to the policy holder thereunder, is payment by the policy holder of a claim or claims made against the policy holder under another contract or contracts of insurance issued by that policy holder, and includes the retrocession as defined in clause (lv) of section 2 of the Insurance Ordinance, 2000 (Ordinance No. XXXIX of 2000); (136) "Rent-a-Car and Automobile Rental Service" means the services provided or rendered by a person engaged, whether directly or indirectly, in the economic activity of renting cars, cabs, vans or any other passenger motor vehicle; (137) "Renting of Immovable Property" means and includes the renting, letting, sub-letting, leasing, sub-leasing, licensing or similar other arrangements of immovable property for use in the course or furtherance of business or commerce, but does not include- (a) renting of immovable property by a religious body to another religious body; (b) renting of vacant land or premises solely used for agriculture, aquaculture, farming, forestry, animal husbandry or mining purposes; (c) renting of land or premises solely used for outdoor games and sports; (d) renting of buildings solely used for residential purposes or solely used as hostels and boarding homes of a recognized educational institution; and (e) renting of immovable property by hotels, motels, guest houses, clubs and marriage halls and lawns which are otherwise liable to tax under tariff heading 98.01 and the sub-headings thereof. Explanation-I: Where renting of immovable property is effected under a single composite contract or agreement involving part of property for use in commerce or business and part of it for residential accommodation purpose, the entire property under the contract or agreement shall be treated, for the purpose of levy of tax under the Act, as property for use in commerce or business and, accordingly, the total value of the contract or agreement shall be treated as taxable value; Explanation-II: For the purpose of this clause- (a) the term "for uses in the course or furtherance of business or commerce" includes the use of immovable property as factories, offices including government offices or public offices, warehouses, laboratories, educational institutions, shops, showrooms, retail outlets, multiple-use buildings, etc.; (b) the term "renting of immovable property" includes allowing or permitting the use of land or space in an immovable property, irrespective of the transfer of possession or control of the said property; (c) the term "immovable property" includes- (i) building and part of a building and the land or space appurtenant thereto; (ii) land or space incidental to the use of such building or part of a building; (iii) common or shared areas and facilities relating to the property rented; (iv) vacant land or space given on lease or license for construction or temporary structure to be used at a later stage for furtherance of business or commerce; or (v) plant, machinery, equipment, furniture, fixture or fitting installed in or provided in or attached to the immovable property; and (d) the term "rent" means any payment or consideration, by whatever name called, received or receivable under any lease, sub-lease, tenancy or any other contract or agreement or arrangement for use, occupation or right to use or occupy any immovable property, and includes any forfeited deposit paid under such lease, sub-lease, tenancy or other contract or agreement or arrangement; (138) "Repair or Maintenance'' repair means to restore something damaged, worn or faulty etc. in good or sound condition, whereas maintenance means an act of keeping (a building, machine etc.) in working condition by checking or repairing it regularly; (139) "Resident" means- (a) an individual who, in a financial year, has- (i) a place of business, whether whole or part thereof, in Balochistan in any mode, style or manner; or (ii) his permanent address, as listed in the individual's national identity card, in Balochistan; or (iii) a permanent representative to act on his behalf or to provide service on his behalf in Balochistan; (b) an association of persons or a company which, in a financial year, has- (i) its registered office is in Balochistan; or (ii) its place of business, whether whole or part thereof, in Balochistan in any mode, style or manner; or (iii) a permanent representative to act on its behalf or to provide service on its behalf in Balochistan; or (iv) the control or management of the association of persons or the company, whether whole or part thereof, situated in Balochistan at any time during the financial year; (140) "Restaurant" means a restaurant of any kind or character whether or not located in; operating as part of; or in conjunction with hotel, and includes an establishment, organization, place, cafe, coffee houses or ice cream parlours where food, beverages or other eatables and drinkables are sold or served to the customers, including the customers availing of the take-away service or home delivery service or room service or catering service, as also other services, facilities, utilities or advantages, etc.; (141) "Return" means a return required to be furnished under Chapter-VI of the Act; (142) "Royalty" means any amount paid or payable, however described or computed, whether periodical or a Lump-sum, as consideration for- (a) the use of, or right to use any patent, invention, design or model, secret formula or process, trademark or other like property or right; (b) the use of, or right to use any copyright of a literary, artistic or scientific work, including films or video tapes for use in connection with television or tapes in connection with radio broadcasting, but shall not include consideration for the sale, distribution or exhibition of cinematograph films; (c) the receipt of, or right to receive, any visual images or sounds, or both, transmitted by satellite, cable, optic fiber or similar technology in connection with television, radio or internet broadcasting; (d) the supply of any technical, industrial, commercial or scientific knowledge, experience or skill; (e) the use of or right to use any industrial, commercial or scientific equipment; (f) the supply of any assistance that is ancillary and subsidiary to, and is furnished as a means of enabling the application or enjoyment of, any such property or right as mentioned in sub-clauses (a) through (e); and (g) the disposal of any property or right referred to in sub-clauses (a) through (e); (143) "Rule" means the rules made under the Act; (144) "Schedule" means the Schedules appended to the Act; (145) "Securities" include- (a) shares and stock of a company (shares); (b) any instrument creating or acknowledging indebtedness which is issued or proposed to be issued by a company including, in particular, debentures, stock, loan stock, bonds, notes, commercial paper, sukuk or any other debt securities of a company, whether constituting a charge on the assets of the company or not (debt securities); (c) loan stock, bonds, sukuk and other instruments creating or acknowledging indebtedness by or on behalf of the federal or provincial governments, central bank or public authority (government and public debt securities); (d) modaraba certificates, participation term certificates and term finance certificates; (e) any right (whether conferred by warrant or otherwise) to subscribe for shares or debt securities (warrants); (f) any option to acquire or dispose of any other security (options); (g) units in a collective investment scheme, including units in or securities of a trust fund (whether open-ended or closed end); (h) the rights under any depository receipt in respect of shares, debt securities and warrants (custodian receipts); (i) futures or forward contracts; (j) certificates of deposit; or (k) any other instrument notified by the Securities and Exchange Commission of Pakistan to be securities for the purposes of the Securities Act, 2015 (Act No. III of 2015); (146) "Security Agency" means a person engaged in the business of providing of services relating to security of any person or property, whether moveable or immovable, including the services of provision of security personnel, guard or vehicle; (147) "Service" or "Services" means anything which is not goods and shall include but not limited to the services listed in the First Schedule to the Act. Explanation-I: A service shall remain and continue to be treated as service regardless whether or not the providing thereof involves any use, supply, disposition or consumption of any goods either as an essential or as an incidental aspect of such providing of service; Explanation-II: Unless otherwise specified by the Authority, the service or services involved in the supply of goods shall remain and continue to be treated as service or services; (148) "Service Provider" means a person who is engaged in the provision or providing of service or services in the course or furtherance of any economic activity; (149) "Shares Transfer Agent" includes a person known as share depository agent and also includes persons providing or rendering transfer or redemption or depository services including the services provided through manual or electronic book-entry system used to record and maintain record of holders of securities and also of the securities and derivates including investor account services, trustee or custodial services, share registrar services and similar, allied or connected services; (150) "Shipping Agent" means a person licensed as a shipping agent under the Customs Act, 1969 (Act No. IV of 1969), or the rules made thereunder, who provides or renders any service in relation to entrance or clearance of a conveyance at a customs port and a customs station, as defined in clauses (j) and (k) of section 2 of the Customs Act, 1969, and files import or export manifest and issues line or carrier bill of lading, for or on behalf of an airline or shipping line or any other conveyance, 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 an airline, shipping line, slot carrier, charterer, and non-vessel operating common carrier; (151) "Ship Chandler" means a person licensed as a ship chandler under the Customs Act, 1969 (Act No. IV of 1969) or the rules made thereunder; (152) "Ship Management Services" includes- (a) supervision or negotiation for the maintenance, survey and repair of ship; (b) engagement or providing of crew; (c) receiving the hire and freight charges on behalf of the owner; (d) negotiating contracts for bunker fuel and lubricating oils; (e) arranging or negotiating arrangements for loading and unloading; (f) payment, on behalf of the owners, of the expenses incurred in providing services or in relation to the management of the ship; (g) entry of the ship on protection or indemnity association; (h) providing or negotiating for victualing or storing of ship; (i) dealing with insurance, salvage or other claims in relation to ship; (j) arranging of insurance in relation to ship; and (k) any other ship management service; (153) "Short-Paid" means where a registered person pays an amount of tax less than the tax due as indicated in the person's return filed under section 35 of the Act, the amount so involved and also includes the amount of tax due but not paid owing to miscalculation or incorrect or inadmissible input tax credit or adjustment or incorrect assessment of the tax due for a tax period; (154) "Similar Service" means any other service which is the same as, or closely resembles with the other service in character, quality, quantity, functionality, materials, or reputation; (155) "Sound Recording Service" means recording of sound on any media or device including magnetic storage device, and includes service relating to recording of sound in any manner such as sound cataloguing, storing of sound and sound mixing or re-mixing or any audio post-production activity; (156) "Special Audit" means an audit conducted under section 34 of the Act; (157) "Special Judge" means a Special Judge appointed under section 42 of the Act; (158) "Sponsorship" includes naming an event after the sponsor, displaying the sponsor's logo, trade name, brand name or product name, giving the sponsor exclusive or priority booking rights, sponsoring prizes or trophies for competition or game or sports; but does not include financial or other support in the form of donations and gifts, given by a donor, subject to the condition that the service provider is under no obligation to provide anything in return to such donor; (159) "Statement" means a statement prescribed under the rules or notifications made under the Act; (160) "Steamer Agent" means a person who undertakes, either directly or indirectly:- (a) to perform any service in connection with the ship's husbandry or dispatch including the rendering of administrative work related thereto; or (b) to book, advertise or canvass for cargo for or on behalf of a shipping line; or (c) to provide container feeder services for or on behalf of a shipping line; (161) "Stevedore" includes a person engaged in handling and loading or unloading of cargo including containers, pallets and bulk cargo, from ships, vessels, steamers and country crafts in any manner and also includes a person who hires long shore, dock or harbor workers to load or unload ships, vessels, steamers and country crafts. A person providing or rendering any services related to or ancillary to the handling of or otherwise dealing with such or other cargo at a port or in any area or terminal at the port in any manner or style shall be included in the terminology stevedore; (162) "Stock Broker" by whatever name called, means any person engaged in the business of effecting transactions in securities for the account of others as defined in clause (c) of subsection (1) of section 2 of the Securities and Exchange Ordinance, 1969 and includes a person carrying on any of the activities of securities broker, securities advisor and securities manager as defined in section 2 of the Securities Act, 2015 (Act No. III of 2015); (163) "Surveyor" means a person engaged in the services of insurance survey, market survey, statistical survey, opinion poll survey and survey relating to risk assessment, loss or damage assessment or claim settlement but does not include the services conducted by the Federal or Provincial or Local Governments for its own purposes and by the recognized educational institutions for the purposes of education and academic research in such institutions; (164) "Survey and Exploration of Mineral" 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; (165) "System" includes the equipment for electronic monitoring of production or for secure counting and recording of production, stock and clearances, affixation of the tax stamps, banderols, stickers, barcodes, labels, etc. the related software and hardware and human resources required for electronic monitoring and tracking of taxable goods or services; (166) "Takaful" includes a scheme based on mutual assistance in compliance with the provisions of Islamic Shariah, and which provides for mutual financial aid and assistance to the participants in case of occurrence of certain contingencies and whereby the participants mutually agree to contribute to the common fund for that purpose; (167) "Tax" means- (a) the sales tax, additional tax or default surcharge levied under the Act; (b) a penalty, fine or fee imposed or charged under the Act; and (c) any other sum payable or recoverable under the provisions of the Act or the rules made thereunder; (168) "Taxpayer" means any person who, in the course of an economic activity, provides taxable services for consideration and includes any person who is liable or is required to pay or is paying tax or any sum under the Act or the rules made thereunder; (169) "Tax Consultant" by whatever name called, includes a person engaged in providing of services of advice, consultancy or assistance in the matters of any federal, provincial or local government laws in relation to any tax, rate, cess or providing representational services before any court, tribunal or other such judicial or quasi-judicial authority or the authority administering such tax laws; (170) "Tax Fraction" means the amount worked out in accordance with the following formula- ('a' is the rate of tax applicable to the services in terms of section 10 of the Act); (171) "Tax Fraud" means knowingly, dishonestly or fraudulently and without any lawful excuse- (a) doing of any act or causing to do any act in contravention of the duties and obligations under the Act or the rules or notifications issued thereunder; or (b) omitting to take any action or causing the omission of any action, including providing of taxable services without being registered under the Act; or (c) falsifying or causing falsification of tax invoices or tax documents or records; or (d) issuing invoice or bill of taxable services without the provision of that taxable service; or (e) failing to pay an amount of tax collected under section 17 of the Act, and failing to pay the amount of tax withheld under the provision of subsection (2) of section 14 of the Act or the rules made thereunder; or (f) under-stating or under-paying the tax liability or over-stating the entitlement of tax credit or adjustment or claiming or obtaining in-admissible tax credit, refund or adjustment; or (g) not filing the prescribed tax return or the prescribed statement for four consecutive months or more; (172) "Tax Period" means a period of one month or such other period as the Authority may, by notification in the official Gazette, specify; (173) "Taxable Service" shall have the same meaning given to it under section 3 of the Act; (174) "Technical, Scientific and Engineering Consultancy" means any advice, consultancy, assistance or supervision, in any manner, either directly or indirectly, to any person by a technocrat, scientist or an engineer, in one or more disciplines of technology or science or engineering; (175) "Technical, Scientific and Engineering Consultants" 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 or professional engineer for the purpose of the Pakistan Engineering Council Act, 1976 (Act No. V of 1976); (176) "Technical Inspection and Certification Services, Including Quality Control Certification Services and ISO Certifications" means examination or inspection, including pre-shipment inspection, of goods or services or processes or materials or information technology software or any immovable property to certify that such goods or services or processes or materials or immovable property qualifies or maintains the specified standard, including functionality or utility or quality or safety or any other characteristic or parameter, and also includes the services provided or rendered for the purposes of the quality control evaluation or certification and further includes the process and assistance in ISO certifications and such other certifications; (177) "Technical Testing and Analysis" means a service provided or rendered in relation to physical, chemical, biological or any other scientific testing or analysis of goods or material or information technology software or any immovable property, and includes listing and analysis undertaken for clinical testing of drugs, pharmaceuticals and formulations, but does not include any testing or analysis service provided in relation to human beings or animals; (178) "Telecommunication Service" shall have the meaning given in clause (v) of section 2 of the Pakistan Telecommunication (Re-organization) Act, 1996 (Act No. XVII of 1996), and includes the telecommunication system as defined in clause (u) thereof and further includes the wireless communication as defined in clause (1) of section 2 of the Wireless Telegraphy Act, 1933 (Act No. XVII of 1933) and also includes transfer, assignment or sharing of the right to use capacity for transmission, emission or reception of signals and provision of access to global or local information network; (179) "Terminal Operator" means a person engaged in providing or rendering the services of container terminal including on-dock or off-dock terminal, or any other person doing similar activities and also includes the cargo or baggage shed operators licensed or appointed by the customs authorities at any customs port or customs airport or customs station; (180) "Tour Operator" means a person engaged in providing or rendering the services of planning, scheduling, organizing or arranging tours or package tours (which may include arrangements for accommodation, sightseeing, tourism or other similar services in Pakistan or abroad) by any mode of transport, and includes a person engaged in the business or economic activity of operating tours. Explanation: For the purpose of this clause, the expression "tour" does not include a journey organized or arranged for use by an educational institution, other than a commercial, training or coaching center, for imparting skill or knowledge or lessons on any subject or field; (181) "Transportation or Carriage of Goods" means the transportation or carriage of goods from one place to another by a person or goods transport agency by road or through pipeline or conduit, including the services of cargo handling like loading, unloading, packing, un-packing, stacking and storage of goods; (182) "Travel Agent" means a person engaged in providing or rendering any service connected with booking of passage for travel including package for Hajj and Umrah; (183) "Underwriter" means a person as defined in clause (lxvi) of section 2 of the Securities Act, 2015 (Act No. Ill of 2015), and includes a sub-underwriter; (184) "Value of a Taxable Service" shall have the same meaning given to it under section 7 of the Act; (185) "Video-Tape Production" means the process of any recording of any programme, event or function on a magnetic tape or on any other media or device and includes services relating thereto such as editing, cutting coloring, dubbing, title printing, imparting special effect, processing, adding, modifying or deleting, transferring from one media or device to another, or undertaking any video post-production activity, in any manner; and (186) "Whistleblower" means a whistleblower as defined in section 72D of the Sales Tax Act, 1990 (Act No. VII of 1990). Explanation: The words and expressions used but not defined in any provision of the Act and the rules made thereunder, shall have the same meaning as assigned to them under this section."