The Hindu Business Line : Now, definitions at your service

Among the Budget documents available on http://indiabudget.nic.in, don't miss reading the 9-page PDF about service tax. Because it has interesting definitions.

First, what is Internet? "An electronic communications network that connects computer networks and organisational computer facilities around the world," defines Merriam-Webster Online Dictionary.

But the Finance Bill has this to say: "`Internet' means a global information system which is logically linked together by a globally unique address, based on Internet Protocol or its subsequent enhancements or upgradations and is able to support communications using the Transmission Control Protocol or Internet Protocol suite or its subsequent enhancements or upgradations and all other Internet Protocol compatible protocols.'

A future-proof drafting, that is, to cover all subsequent progress, and also compatible technologies. Next, money. It is "the accepted common medium of exchange for goods and services in the marketplace," defines www.moneyglossary.com. According to the law in-the-works, though, `money' includes "any currency, cheque, promissory note, letter of credit, draft, pay order, travellers cheque, money order, postal remittance and other similar instruments but does not include currency that is held for its numismatic value."

Quite testing, isn't it? Know that `technical testing and analysis' is a different phrase defined in the Bill. It includes "testing and analysis undertaken for the purpose of clinical testing of drugs and formulations; but does not include testing or analysis for the purpose of determination of the nature of diseased condition, identification of a disease, prevention of any disease or disorder in human beings or animals." Timely, because Jennifer Kahn wrote about how India has become `the global hot spot for drug trials' in an article titled `A Nation of Guinea Pigs' posted on www.wired.com.

A `passenger' is "a rider who has paid a fare on a train, bus, airline, taxi, ship, ferry, automobile or other carrier in the business of transporting people for a fee (a common carrier)," according to http://dictionary.law.com. For our taxman, the word means "any person boarding, at any customs airport, an aircraft for performing an international journey."

Importantly, the Bill says who is not a `passenger'. The word "does not include a person who has arrived at such customs airport from a place outside India and is in transit through India, provided that he does not pass through immigration and does not leave customs area and continues his journey to a place outside India; and a person employed or engaged by the aircraft operator in any capacity on board the aircraft."

Depressingly, `economy class' in an aircraft meant for scheduled air transport of passengers means, "the class attracting the lowest standard fare," where there is more than one class of travel. "Where there is only one class of travel," that class is economy class. A redeeming `explanation' is that in an aircraft meant for non-scheduled air transport of passengers, no class of travel shall be treated as economy class.

Let's board the `cruise ship' next. Only, ensure that it is "a ship or vessel used for providing recreational or pleasure trips" and that it is not "a ship or vessel used for private purposes or a ship or vessel of, or less than, fifteen net tonnage."

A definition that may do PR proud is of `public relations'. The phrase includes "strategic counselling 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 promotions, events and communications and crisis communications," and more.

`Sale of space or time for advertisement' includes, "providing space or time, as the case may be, for display, advertising, showcasing of any product or service in video programmes, television programmes or motion pictures or music albums, or on billboards, public places, buildings, conveyances, cell phones, automated teller machines, internet; selling of time slots on radio or television by a person, other than a broadcasting agency or organisation; and aerial advertising."

Not more has been said, perhaps, owing to shortage of space.

ExParte@TheHindu.co.in