text:
NEGATIVE LIST OF SERVICES REVISED APPLICABLE FROM 01.07.2012
90 0 RAJ KUMARI Thursday, June 21, 2012 Edit this post
Negative List of services is give below . There after list of exempted services are also provided.
(a) Services by Government or a local authority excluding the following services to the extent they are not covered elsewhere:
(i) services by the Department of Posts by way of speed post, express parcel post, life insurance, and agency services provided to a person other than Government;
(ii) services in relation to an aircraft or a vessel, inside or outside the precincts of a port or an airport;
(iii) transport of goods or passengers; or
(iv) support services, other than services covered under clauses (i) to (iii) above, provided to business entities.
(b) Services by the Reserve bank of India.
(c) Services by a foreign diplomatic mission located in India.
(d) Services relating to agriculture or agricultural produce by way of –
(i) agricultural operations directly related to production of any agricultural produce including cultivation, harvesting, threshing, plant protection or seed (The negative list entry in sub-clause (i) of clause (d) of section 66D is being modified by deleting the word "seed". This will allow the benefit to all other testings in relation to "agriculture" or "agricultural produce:Budget 2013)testing;
(ii) supply of farm labour;
(iii) processes carried out at an agricultural farm including tending, pruning, cutting,harvesting, drying, cleaning, trimming, sun drying, fumigating, curing, sorting, grading, cooling or bulk packaging and such like operations which do not alter essential characteristics of agricultural produce but make it only marketable for the primary market;
(iv) renting or leasing of agro machinery or vacant land with or without a structure incidental to its use;
(v) loading, unloading, packing, storage or warehousing of agricultural produce;
(vi) agricultural extension services;
(vii) services by any Agricultural Produce Marketing Committee or Board or services provided by a commission agent for sale or purchase of agricultural produce.
(e) Trading of goods.
(f) Any process amounting to manufacture or production of goods.
"process amounting to manufacture or production" in section 65B(40) is being expanded to include processes under the Medicinal and Toilet Preparations (Excise Duties) Act, 1955.(Budget 2013)
(g) Selling of space or time slots for advertisements other than advertisements broadcast
by radio or television.
(h) Service by way of access to a road or a bridge on payment of toll charges.
(i) Betting, gambling or lottery.
(j) Admission to entertainment events or access to amusement facilities.
(k) Transmission or distribution of electricity by an electricity transmission or distribution utility.
(l) Services by way of –
(i) pre-school education and education up to higher secondary school or equivalent;
(ii) education as a part of a curriculum for obtaining a qualification recognized by law;
(iii) education as a part of an approved vocational education course.
(m) Services by way of renting of residential dwelling for use as residence;
(n) Services by way of –
(i) extending deposits, loans or advances in so far as the consideration is represented by way of interest or discount;
(ii) inter-se sale or purchase of foreign currency amongst banks or authorized dealers of foreign exchange or amongst banks and such dealers;
(o) Service of transportation of passengers, with or without accompanied belongings, by –
(i) a stage carriage;
(ii) railways in a class other than –
(A) first class; or
(B) an air conditioned coach;
(iii) metro, monorail or tramway;
(iv) inland waterways;
(v) public transport, other than predominantly for tourism purpose, in a vessel between places located in India; and
(vi) metered cabs, radio taxis or auto rickshaws;
(p) Services by way of transportation of goods –
(i) by road except the services of –
(A) a goods transportation agency; or
(B) a courier agency;
(ii) by an aircraft or a vessel from a place outside India up to the customs station of clearance in India; or
(iii) by inland waterways;
(q) Funeral, burial, crematorium or mortuary services including transportation of the deceased.
The service Tax Department has extended the Exempted services List and issued a new Amended list of Exempted services vide notification 25/2012 dated 20.06.2012 in super session to old exemption list notified earlier vide notification 12/2012 . New 14 services has been added in the exempted category . The new notification is given below for your ready reference.
read Detailed Analysis of Provisions related to works Contract ,Meaning , Valuation, effective Service Tax rate on works contract and reverse charge on works contract wef 01.07.2012
[TO BE PUBLISHED IN THE GAZZETE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)]
(Department of Revenue)
Notification No. 25/2012-Service Tax
New Delhi, the 20th June, 2012
G.S.R……(E).- In exercise of the powers conferred by sub-section (1) of section 93 of the Finance Act, 1994 (32 of 1994) (hereinafter referred to as the said Act) and in supersession of notification number 12/2012- Service Tax, dated the 17th March, 2012, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 210 (E), dated the 17th March, 2012, the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts the following taxable services from the whole of the service tax leviable thereon under section 66B of the said Act, namely:-
1. Services provided to the United Nations or a specified international organization;
2. Health care services by a clinical establishment, an authorised medical practitioner or para-medics;
3. Services by a veterinary clinic in relation to health care of animals or birds;
4. Services by an entity registered under section 12AA of the Income tax Act, 1961 (43 of 1961) by way of charitable activities;
5. Services by a person by way of-
(a) renting of precincts of a religious place meant for general public; or
(b) conduct of any religious ceremony;
6, Services provided by-
(a) an arbitral tribunal to -
(i) any person other than a business entity; or
(ii) a business entity with a turnover up to rupees ten lakh in the preceding financial year;
(b) an individual as an advocate or a partnership firm of advocates by way of legal services to,-
(i) an advocate or partnership firm of advocates providing legal services ;
(ii) any person other than a business entity; or
(iii) a business entity with a turnover up to rupees ten lakh in the preceding financial year; or
(c) a person represented on an arbitral tribunal to an arbitral tribunal;
7. Services by way of technical testing or analysis of newly developed drugs, including vaccines and herbal remedies, on human participants by a clinical research organisation approved to conduct clinical trials by the Drug Controller General of India;
8. Services by way of training or coaching in recreational activities relating to arts, culture or sports;
9. Services provided to or by an educational institution in respect of education exempted from service tax, by way of,-
(a) auxiliary educational services; or
(b) renting of immovable property;
Changes in Budget 2013
Exemption by way of auxiliary educational services and renting of immovable property by specified educational institutes under will no longer be available. This will have the effect of restricting the scope of exemption to "Auxiliary educational services" and "Renting of immovable property services" only when
a. Provided by any person to Educational Institutes;
b. Provided by one Educational Institute to another Educational Institute
"9A. Any services provided by, _
(i) the National Skill Development Corporation set up by the Government of India;
(ii) a Sector Skill Council approved by the National Skill Development Corporation;
(iii) an assessment agency approved by the Sector Skill Council or the National Skill Development Corporation;
(iv) a training partner approved by the National Skill Development Corporation or the Sector Skill Council
in relation to (a) the National Skill Development Programme implemented by the National Skill Development Corporation; or (b) a vocational skill development course under the National Skill Certification and Monetary Reward Scheme; or (c) any other Scheme implemented by the National Skill Development Corporation."
(inserted vide notificated 13/2013 dated 10.09.2013 )
10. Services provided to a recognised sports body by-
(a) an individual as a player, referee, umpire, coach or team manager for participation in a sporting event organized by a recognized sports body;
(b) another recognised sports body;
11. Services by way of sponsorship of sporting events organised,-
(a) by a national sports federation, or its affiliated federations, where the participating teams or individuals represent any district, state or zone;
(b) by Association of Indian Universities, Inter-University Sports Board, School Games Federation of India, All India Sports Council for the Deaf, Paralympic Committee of India or Special Olympics Bharat;
(c) by Central Civil Services Cultural and Sports Board;
(d) as part of national games, by Indian Olympic Association; or
(e) under Panchayat Yuva Kreeda Aur Khel Abhiyaan (PYKKA) Scheme;
12. Services provided to the Government, a local authority or a governmental authority by way of construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation, or alteration of -
(a) a civil structure or any other original works meant predominantly for use other than for commerce, industry, or any other business or profession;
(b) a historical monument, archaeological site or remains of national importance, archaeological excavation, or antiquity specified under the Ancient Monuments and Archaeological Sites and Remains Act, 1958 (24 of 1958);
(c) a structure meant predominantly for use as (i) an educational, (ii) a clinical, or (iii) an art or cultural establishment;
(d) canal, dam or other irrigation works;
(e) pipeline, conduit or plant for (i) water supply (ii) water treatment, or (iii) sewerage treatment or disposal; or
(f) a residential complex predominantly meant for self-use or the use of their employees or other persons specified in the Explanation 1 to clause 44 of section 65 B of the said Act;
13. Services provided by way of construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation, or alteration of,-
(a) a road, bridge, tunnel, or terminal for road transportation for use by general public;
(b) a civil structure or any other original works pertaining to a scheme under Jawaharlal Nehru National Urban Renewal Mission or Rajiv Awaas Yojana;
(c) a building owned by an entity registered under section 12 AA of the Income tax Act, 1961(43 of 1961) and meant predominantly for religious use by general public;
(d) a pollution control or effluent treatment plant, except located as a part of a factory; or
a structure meant for funeral, burial or cremation of deceased;
14. Services by way of construction, erection, commissioning, or installation of original works pertaining to,-
(a) an airport, port or railways, including monorail or metro;
(b) a single residential unit otherwise than as a part of a residential complex;
(c) low- cost houses up to a carpet area of 60 square metres per house in a housing project approved by competent authority empowered under the 'Scheme of Affordable Housing in Partnership' framed by the Ministry of Housing and Urban Poverty Alleviation, Government of India;
(d) post- harvest storage infrastructure for agricultural produce including a cold storages for such purposes; or
(e) mechanised food grain handling system, machinery or equipment for units processing agricultural produce as food stuff excluding alcoholic beverages;
15. Temporary transfer or permitting the use or enjoyment of a copyright covered under clauses (a) or (b) of sub-section (1) of section 13 of the Indian Copyright Act, 1957 (14 of 1957), relating to original literary, dramatic, musical, artistic works or cinematograph films;
16. Services by a performing artist in folk or classical art forms of (i) music, or (ii) dance, or (iii) theatre, excluding services provided by such artist as a brand ambassador;
17. Services by way of collecting or providing news by an independent journalist, Press Trust of India or United News of India;
18. Services by way of renting of a hotel, inn, guest house, club, campsite or other commercial places meant for residential or lodging purposes, having declared tariff of a unit of accommodation below rupees one thousand per day or equivalent;
19. Services provided in relation to serving of food or beverages by a restaurant, eating joint or a mess, other than those having (i) the facility of air-conditioning or central air-heating in any part of the establishment, at any time during the year, and (ii) a licence to serve alcoholic beverages;
20. Services by way of transportation by rail or a vessel from one place in India to another of the following goods -
(a) petroleum and petroleum products falling under Chapter heading 2710 and 2711 of the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986);
(b) relief materials meant for victims of natural or man-made disasters, calamities, accidents or mishap;
(c) defence or military equipments;
(d) postal mail or mail bags;
(e) household effects;
(f) newspaper or magazines registered with the Registrar of Newspapers;
(g) railway equipments or materials;
(h) agricultural produce;
(i) foodstuff including flours, tea, coffee, jaggery, sugar, milk products, salt and edible oil, excluding alcoholic beverages; or
(j) chemical fertilizer and oilcakes;
21. Services provided by a goods transport agency by way of transportation of -
(a) fruits, vegetables, eggs, milk, food grains or pulses in a goods carriage;
(b) goods where gross amount charged for the transportation of goods on a consignment transported in a single goods carriage does not exceed one thousand five hundred rupees; or
(c) goods, where gross amount charged for transportation of all such goods for a single consignee in the goods carriage does not exceed rupees seven hundred fifty;
22. Services by way of giving on hire -
(a) to a state transport undertaking, a motor vehicle meant to carry more than twelve passengers; or
(b) to a goods transport agency, a means of transportation of goods;
23. Transport of passengers, with or without accompanied belongings, by -
(a) air, embarking from or terminating in an airport located in the state of Arunachal Pradesh, Assam, Manipur, Meghalaya, Mizoram, Nagaland, Sikkim, or Tripura or at Bagdogra located in West Bengal;
(b) a contract carriage for the transportation of passengers, excluding tourism, conducted tour, charter or hire; or
(c) ropeway, cable car or aerial tramway;
24. Services by way of vehicle parking to general public excluding leasing of space to an entity for providing such parking facility;
25. Services provided to Government, a local authority or a governmental authority by way of -
(a) carrying out any activity in relation to any function ordinarily entrusted to a municipality in relation to water supply, public health, sanitation conservancy, solid waste management or slum improvement and upgradation; or
(b) repair or maintenance of a vessel or an aircraft;
26. Services of general insurance business provided under following schemes -
(a) Hut Insurance Scheme;
(b) Cattle Insurance under Swarnajaynti Gram Swarozgar Yojna (earlier known as Integrated Rural Development Programme);
(c) Scheme for Insurance of Tribals;
(d) Janata Personal Accident Policy and Gramin Accident Policy;
(e) Group Personal Accident Policy for Self-Employed Women;
(f) Agricultural Pumpset and Failed Well Insurance;
(g) premia collected on export credit insurance;
(h) Weather Based Crop Insurance Scheme or the Modified National Agricultural Insurance Scheme, approved by the Government of India and implemented by the Ministry of Agriculture;
(i) Jan Arogya Bima Policy;
(j) National Agricultural Insurance Scheme (Rashtriya Krishi Bima Yojana);
(k) Pilot Scheme on Seed Crop Insurance;
(l) Central Sector Scheme on Cattle Insurance;
(m) Universal Health Insurance Scheme;
(n) Rashtriya Swasthya Bima Yojana; or
(o) Coconut Palm Insurance Scheme;
27. Services provided by an incubatee up to a total turnover of fifty lakh rupees in a financial year subject to the following conditions, namely:-
(a) the total turnover had not exceeded fifty lakh rupees during the preceding financial year; and
(b) a period of three years has not been elapsed from the date of entering into an agreement as an incubatee;
28. Service by an unincorporated body or a non- profit entity registered under any law for the time being in force, to its own members by way of reimbursement of charges or share of contribution -
(a) as a trade union;
(b) for the provision of carrying out any activity which is exempt from the levy of service tax; or
(c) up to an amount of five thousand rupees per month per member for sourcing of goods or services from a third person for the common use of its members in a housing society or a residential complex;
29. Services by the following persons in respective capacities -
(a) sub-broker or an authorised person to a stock broker;
(b) authorised person to a member of a commodity exchange;
(c) mutual fund agent to a mutual fund or asset management company;
(d) distributor to a mutual fund or asset management company;
(e) selling or marketing agent of lottery tickets to a distributer or a selling agent;
(f) selling agent or a distributer of SIM cards or recharge coupon vouchers;
(g) business facilitator or a business correspondent to a banking company or an insurance company, in a rural area; or
(h) sub-contractor providing services by way of works contract to another contractor providing works contract services which are exempt;
30. Carrying out an intermediate production process as job work in relation to -
(a) agriculture, printing or textile processing;
(b) cut and polished diamonds and gemstones; or plain and studded jewellery of gold and other precious metals, falling under Chapter 71 of the Central Excise Tariff Act ,1985 (5 of 1986);
(c) any goods on which appropriate duty is payable by the principal manufacturer; or
(d) processes of electroplating, zinc plating, anodizing, heat treatment, powder coating, painting including spray painting or auto black, during the course of manufacture of parts of cycles or sewing machines upto an aggregate value of taxable service of the specified processes of one hundred and fifty lakh rupees in a financial year subject to the condition that such aggregate value had not exceeded one hundred and fifty lakh rupees during the preceding financial year;
31. Services by an organiser to any person in respect of a business exhibition held outside India;
32. Services by way of making telephone calls from -
(a) departmentally run public telephone;
(b) guaranteed public telephone operating only for local calls; or
(c) free telephone at airport and hospital where no bills are being issued;
33. Services by way of slaughtering of bovine(deleted vide notification 44/2012 dated 07.08.2012) animals;
34. Services received from a provider of service located in a non- taxable territory by -
(a) Government, a local authority, a governmental authority or an individual in relation to any purpose other than commerce, industry or any other business or profession;
(b) an entity registered under section 12AA of the Income tax Act, 1961 (43 of 1961) for the purposes of providing charitable activities; or
(c) a person located in a non-taxable territory;
35. Services of public libraries by way of lending of books, publications or any other knowledge- enhancing content or material;
36. Services by Employees' State Insurance Corporation to persons governed under the Employees' Insurance Act, 1948 (34 of 1948);
37. Services by way of transfer of a going concern, as a whole or an independent part thereof;
38. Services by way of public conveniences such as provision of facilities of bathroom, washrooms, lavatories, urinal or toilets;
39. Services by a governmental authority by way of any activity in relation to any function entrusted to a municipality under article 243 W of the Constitution.
2. Definitions. - For the purpose of this notification, unless the context otherwise requires, –
(a) "Advocate" has the meaning assigned to it in clause (a) of sub-section (1) of section 2 of the Advocates Act, 1961 ( 25 of 1961);
(b) "appropriate duty" means duty payable on manufacture or production under a Central Act or a State Act, but shall not include 'Nil' rate of duty or duty wholly exempt;
(c) "arbitral tribunal" has the meaning assigned to it in clause (d) of section 2 of the Arbitration and Conciliation Act, 1996 (26 of 1996);
(d) "authorised medical practitioner" means a medical practitioner registered with any of the councils of the recognised system of medicines established or recognized by law in India and includes a medical professional having the requisite qualification to practice in any recognised system of medicines in India as per any law for the time being in force;
(e) "authorised person" means any person who is appointed as such either by a stock broker (including trading member) or by a member of a commodity exchange and who provides access to trading platform of a stock exchange or a commodity exchange as an agent of such stock broker or member of a commodity exchange;
"approved vocational education courses" is being changed to include a course run by an industrial training institute or an industrial training centre affiliated to State Council for Vocational Training. Further, courses run by an institute affiliated to the National Skill Development Corporation are being excluded from the scope of the definition because National Skill Development Corporation is not an affiliating body.(budget 2013 changes)
(f) "auxiliary educational services" means any services relating to imparting any skill, knowledge, education or development of course content or any other knowledge – enhancement activity, whether for the students or the faculty, or any other services which educational institutions ordinarily carry out themselves but may obtain as outsourced services from any other person, including services relating to admission to such institution, conduct of examination, catering for the students under any mid-day meals scheme sponsored by Government, or transportation of students, faculty or staff of such institution;
(g) "banking company" has the meaning assigned to it in clause (a) of section 45A of the Reserve Bank of India Act,1934(2 of 1934);
(h) "brand ambassador" means a person engaged for promotion or marketing of a brand of goods, service, property or actionable claim, event or endorsement of name, including a trade name, logo or house mark of any person;
(i) "business facilitator or business correspondent" means an intermediary appointed under the business facilitator model or the business correspondent model by a banking company or an insurance company under the guidelines issued by Reserve Bank of India;
(j) "clinical establishment" means a hospital, nursing home, clinic, sanatorium or any other institution by, whatever name called, that offers services or facilities requiring diagnosis or treatment or care for illness, injury, deformity, abnormality or pregnancy in any recognised system of medicines in India, or a place established as an independent entity or a part of an establishment to carry out diagnostic or investigative services of diseases;
(k) "charitable activities" means activities relating to -
(i) public health by way of -
(a) care or counseling of (i) terminally ill persons or persons with severe physical or mental disability, (ii) persons afflicted with HIV or AIDS, or (iii) persons addicted to a dependence-forming substance such as narcotics drugs or alcohol; or
(b) public awareness of preventive health, family planning or prevention of HIV infection;
(ii) advancement of religion or spirituality;
(iii) advancement of educational programmes or skill development relating to,-
(a) abandoned, orphaned or homeless children;
(b) physically or mentally abused and traumatized persons;
(c) prisoners; or
(d) persons over the age of 65 years residing in a rural area;
(iv) preservation of environment including watershed, forests and wildlife; or
(v) advancement of any other object of general public utility up to a value of,-
(a) eighteen lakh and seventy five thousand rupees for the year 2012-13 subject to the condition that total value of such activities had not exceeded twenty five lakhs rupees during 2011-12;
(b) twenty five lakh rupees in any other financial year subject to the condition that total value of such activities had not exceeded twenty five lakhs rupees during the preceding financial year;
(l) "commodity exchange" means an association as defined in section 2 (j) and recognized under section 6 of the Forward Contracts (Regulation) Act,1952 (74 of 1952);
(m) "contract carriage" has the meaning assigned to it in clause (7) of section 2 of the Motor Vehicles Act, 1988 (59 of 1988);
(n)"declared tariff" includes charges for all amenities provided in the unit of accommodation (given on rent for stay) like furniture, air-conditioner, refrigerators or any other amenities, but without excluding any discount offered on the published charges for such unit;
(o) "distributor or selling agent" has the meaning assigned to them in clause (c) of the rule 2 of the Lottery (Regulation) Rules, 2010 notified by the Government of India in the Ministry of Home Affairs, published in the Gazette of India, Extraordinary, Part-II, Section 3, Sub-section (i), vide number G.S.R. 278(E), dated the 1st April, 2010 and shall include distributor or selling agent authorised by the lottery- organising State;
(p) "general insurance business" has the meaning assigned to it in clause (g) of section 3 of General Insurance Business (Nationalisation) Act, 1972 (57 of 1972);
(q)"general public" means the body of people at large sufficiently defined by some common quality of public or impersonal nature;
(r)"goods carriage" has the meaning assigned to it in clause (14) of section 2 of the Motor Vehicles Act, 1988 (59 of 1988);
(s) "governmental authority'' means a board, or an authority or any other body established with 90% or more participation by way of equity or control by Government and set up by an Act of the Parliament or a State Legislature to carry out any function entrusted to a municipality under article 243W of the Constitution;
(t) "health care services" means any service by way of diagnosis or treatment or care for illness, injury, deformity, abnormality or pregnancy in any recognised system of medicines in India and includes services by way of transportation of the patient to and from a clinical establishment, but does not include hair transplant or cosmetic or plastic surgery, except when undertaken to restore or to reconstruct anatomy or functions of body affected due to congenital defects, developmental abnormalities, injury or trauma;
(u) "incubatee" means an entrepreneur located within the premises of a Technology Business Incubator (TBI) or Science and Technology Entrepreneurship Park (STEP) recognised by the National Science and Technology Entrepreneurship Development Board (NSTEDB) of the Department of Science and Technology, Government of India and who has entered into an agreement with the TBI or the STEP to enable himself to develop and produce hi-tech and innovative products;
(v)"insurance company" means a company carrying on life insurance business or general insurance business;
(w)"legal service" means any service provided in relation to advice, consultancy or assistance in any branch of law, in any manner and includes representational services before any court, tribunal or authority;
(x)"life insurance business" has the meaning assigned to it in clause (11) of section 2 of the Insurance Act, 1938 (4 of 1938);
(y) "original works" means has the meaning assigned to it in Rule 2A of the Service Tax (Determination of Value) Rules, 2006;
(z) "principal manufacturer" means any person who gets goods manufactured or processed on his account from another person;
(za) "recognized sports body" means - (i) the Indian Olympic Association, (ii) Sports Authority of India, (iii) a national sports federation recognised by the Ministry of Sports and Youth Affairs of the Central Government, and its affiliate federations, (iv) national sports promotion organisations recognised by the Ministry of Sports and Youth Affairs of the Central Government, (v) the International Olympic Association or a federation recognised by the International Olympic Association or (vi) a federation or a body which regulates a sport at international level and its affiliated federations or bodies regulating a sport in India;
(zb) "religious place" means a place which is primarily meant for conduct of prayers or worship pertaining to a religion, meditation, or spirituality;
(zc) "residential complex" means any complex comprising of a building or buildings, having more than one single residential unit;
(zd)"rural area" means the area comprised in a village as defined in land revenue records, excluding-
the area under any municipal committee, municipal corporation, town area committee, cantonment board or notified area committee; or
any area that may be notified as an urban area by the Central Government or a State Government;
(ze)"single residential unit" means a self-contained residential unit which is designed for use, wholly or principally, for residential purposes for one family;
(zf) "specified international organization" means an international organization declared by the Central Government in pursuance of section 3 of the United Nations (Privileges and Immunities) Act, 1947 (46 of 1947), to which the provisions of the Schedule to the said Act apply;
(zg)"state transport undertaking" has the meaning assigned to it in clause (42) of section 2 of the Motor Vehicles Act, 1988 (59 of 1988);
(zh)"sub-broker" has the meaning assigned to it in sub-clause (gc) of clause 2 of the Securities and Exchange Board of India (Stock Brokers and Sub-brokers) Regulations, 1992;
(zi) "trade union" has the meaning assigned to it in clause (h) of section 2 of the Trade Unions Act,1926(16 of 1926).
3. This notification shall come into force on the 1st day of July, 2012.
[F. No.334/1/2012 -TRU]
(Rajkumar Digvijay)
Under Secretary to the Government of India
NEGATIVE LIST FOR TAX ON SERVICES NOTIFICATION 25/2012
Hi! Subsequent to Neagative list, would like to know whether the service tax is applicable on electricity power charges (at escalated rate that includes mainteance and up keep of equipment)provided to tenants by the Landlord.
RAJA BABU August 4, 2012 at 5:20 PM
We don't found in negative list hence in our opinion it is taxable
Hardik :- we would like to know weather the service tax is applicable on Municipal Corporation work such as SUPPLY ERECTION TESTING & COMMISSIONING OF STREET LIGHT POLES on corporations road as well as ALL IN ALL MAINTENANCE WORK OF STREET LIGHT SYSTEM in Municipal Corporations of Gujarat and also Shifting of HT/LT distribution Electric line on National Highway Work.
RAJA BABU August 6, 2012 at 12:31 PM
Please refer sr number 12 above , in my view it is covered under negative list.
"12. Services provided to the Government, a local authority or a governmental authority by way of construction, erection, commissioning, installation, completion, fitting out, repair, maintenance, renovation, or alteration of -
(a) a civil structure or any other original works meant predominantly for use other than for commerce, industry, or any other business or profession;"
weather service tax is applicable on service provided to SURAT MUNICIPAL CORPORATION(GUJARAT) by way of supply Erection Testing & Commissioning of new street light poles on public road and even is it applicable on maintenance of street light work??
can you tell us the date from which it is taken into consideration???
we would like to know whether service tax is applicable on shifting of HT/LT Line, Transformer and underground cable work due to expansion/new national highway work????
Who is the service receiver ?
Final receiver is National Highway authority of India(NHAI)
RAJA BABU August 9, 2012 at 6:14 AM
You should check sr number 12-13 above
I would like to know whether service tax is applicable to STREET LIGHT JOBS carrying out for local semi govt; body such as SURAT MUNICIPAL CORPORATION (GUJARAT).
Read Sr number 12 above in Negative list , it should be covered under it.
Is online education taxable(service tax) where a teacher collects money from students. Thanks in advance.
It seems to be a style of coaching class ,so it is not covered in negative list.
Even we would like to know maximum annual turnover after which service tax number is required??
we would like to know whether it is necessary to have service tax number if we are doing work which is in negative list declared by service tax department??
Can you tell us whether when we need to pay service tax after raising bill or after we getting payment.
Is it compulsory to do audit from CA for service tax??If yes kindly tell us within how many time we need to do
RAJA BABU August 13, 2012 at 9:23 PM
Exemption limit is 10 lakh but registration is required if turnover is more than 9 lakh.
If work is fall under negative list then no need to register. Further only taxable service part after abatement is considered for turnover for exemption /registration.
if turnover is up to 50 lakh then service tax payment is to be made after receipt of service tax otherwise on raising bill
http://www.simpletaxindia.net/2012/03/service-tax-on-receipt-50-lakh-point-of.html
Audit by CA is not required.
i would like to know whether i need to pay the prescribed service tax for a plot (vacant land) purchase through a private limited company?
In case yes, may I request you to highlight under which category & serial number I am suppose to refer?
If no, may I request you to highlight under which category & serial number I am suppose to refer?
Thanking you all in advance.
Ashok August 17, 2012 at 10:56 AM
I have booked an apartment in JP Noida, earlier JP asked me to pay service tax on basic price and PLCs, but now they have sent me a letter to pay service tax on parking charge paid by me. other builders in the area are also not asking any service tax on parking chrarges, can any body enlighten on this aspect.
Adil Ansari August 18, 2012 at 11:44 AM
is renting of warehousing to FCI IS LIABLE FOR PAYING SERVICE TAX
kuwara kanjar August 23, 2012 at 11:03 PM
sir i am going to start the bussiness of discount card.in which we make mamabers of our company with a some sum of amount and issued discount card which provide 10-25 % discount on our member shopsin local market in our distt. ........i want to know that service tax is applicable on discount card fees 9816343214
RAJA BABU August 24, 2012 at 10:49 AM
Yes , service tax is applicable.
One agency took the help of a sub broker for arranging a warehouse for a Company. Agency has paid the Commssion to the sub broker and he raised an invoice by charging service tax to the Company. In such cases whether agency can charge service tax on invoice?
yes , he can charge service tax
Dines August 27, 2012 at 4:02 PM
Can someone tell what are the service tax applicable as per Finance bill 2012 on:
1) Club Membership, 2) Furnishing a studio apartment and 3)Extra Development charges of the studio apt.
dinesbhunia@gmail.com
Negative / exempt list implies certain number of services on which tax is not applicable, right? What if we as a service provider give service to those under negative / exempt list? shud we apply service tax to them.
e.g. Service provided by a veterinary Doctor is not taxable, however if we provide cleaning service to veterinary doc / clinic, then shud we apply service tax.
RAJA BABU September 3, 2012 at 12:45 PM
No , registration required ,if exempted or services in negative list is provided only. Further registration for taxable service is also mandatory only if turnover of taxable services is more than 9 lakhs.
its not very clear to me still. We are registered under cleaning services & we apply service tax to all our clients. Kindly tell us should we apply service tax to veterinary clinic. Since service they provide is exempt but what about service they take from us. Please inform us.
SVK September 3, 2012 at 3:23 PM
The firm I work for is located in a Tech Park (ITPB, Bangalore), who charges parking fee for the parkites. Recently we got a mail from the Park management that parking fees are revised upwards due to a 12.36% service charge levied by central government. Aren't they bluffing? From the negative list of services published in the Gazette, I can see that parking fees are exempt. So that means that ITPB is fooling its clients. Or am I misinterpreting something? Please advice...
RAJA BABU September 10, 2012 at 8:03 PM
Parking is exempted from service tax ,if it is provided to general public.
I am working for a US client and getting development fee for every month, is this amount is under Service tax?, here I am already paying around 20% of Income tax, on top we needs to pay another 12.36%? seems confusing ..., please give me more details in my case
We provide Screen Printing Job Work services under works contract, is this service covered under service tax act and secondly who shall pay the tax liability.
Printing is exempted from service tax read sr no 30(a) above
Is practicing Astrology taxable?
we have Engg pvt ltd company,we have USA Colloabration having licences of manufacturing product in india as per their Drawing & we sales in india, simply thy provide drawing and no other service recd from them, we payeeing them Royalty on sales in india.
should we pay service tax on royalty in india. please advice.
Pawar
Srinivas Perala September 17, 2012 at 4:30 PM
I am running a 32 seater mini bus on contract basis to airports authority of india. i want know how much service tax to pay.
You should pay 100*40%*12.36%=4.944%
first check if it is covered under reverse charge and tax is payable by AAI or not directly
Ashish Panchal September 18, 2012 at 4:15 PM
What is Point of Taxation. Which logic behind it? And what is the date for payment of service tax for partnership firm?
Weather NGOs registered under Societies Registration Act are exempted from Service Taxes?
we are providing trade discount on sales effected to our buyers,whether service tax is applicable?
Discount offered as Principal to principal is not covered under service tax as it is covered under trading of goods.
However if dealer is working as an agent then it will be treated as commission and covered under service tax.
In present case sales are effected to dealers ,so service tax is not applicable on trade discount or any other discount given to dealer.
Supreme court has recently decided the case in Favor of BSNL
Ashok September 24, 2012 at 1:11 PM
I have booked a flat and the builder is asking to pay service tax on the parking space purchased by me # Rs 2,50,000/- Please clarify if it is OK as per tax laws.
1.We are doing a annual maitenance contract for a PSU and would like to know the ratio of service tax to be paid by the service provider(proprietorship firm) and service receiver(PSU).
2. We are doing a installation of OPGW Cables as a sub contractor for a limited company and the main client is a PSU, WE would nlike to know the ratio of service tax to be paid by the service receiver(Company)and the service provider(proprietorship firm).
can u pl help me as to what will be the new tax code for selling of space on hoardings as i have to pay the arrears as at now comes under negative list.
Hi, I am offered part-time work as a business facilitator by a European firm (to promote their foreign make products in India. Is Service Tax applicable OR Are foreign exchange earners exempted??
whether Reserve Bank of India is liable to pay 'Service Tax' for services rendered by a hotel for holding official meetings ? (like that of bill of a hotel for holding Seminar)
Hi., I wish to know if the service tax is payable on parking space purchased from the builder alongwith an apartment. The booking done in 2011 , Payment of parking was also done in 2011.possession of the apartment is in 2015. I mean to convey that transaction for Parking charges has happened prior to June,2012 (latest amendment to Sevice tax Act)
RAJA BABU October 27, 2012 at 9:00 AM
pls refer following link
http://www.simpletaxindia.net/2012/10/service-tax-on-vehicle-parking-wef.html
We are a commission agent of a onion bussiness. We sell on behalf of farmer to the buyer & we get the commision. On this commission should we pay service tax?
Onion is agriculture produce and as per negative list shown above sr no d(vii) ,service tax on commission agent services is not applicable as it falls in negative list.
"services by any Agricultural Produce Marketing Committee or Board or services provided by a commission agent for sale or purchase of agricultural produce."
If Agency "A" received contract from Goverment authority(declared on negative list by dept) and sublet part to agency "B". Is agency "B" contract is taxable or not
RAJA BABU December 14, 2012 at 7:20 PM
if it is a works contract ,then it is exempted
pls read sr no 29(h)
sahil January 24, 2013 at 3:42 PM
I would like to know is service tax applicable on purchase of drawings(sketch of a building)
RAJA BABU January 24, 2013 at 9:28 PM
in our view service tax is applicable
Gautam Malhotra February 7, 2013 at 10:55 PM
hello i would like to know what kind of service tax rule is applicable on distributor of bsnl for selling recharge coupon and sim cards..
what judgement was given by supreme court.
Pest control services are coming under manpower or not
advertisement in magazine providing is this service is txable in service tax act
SERVICE TAX ON TRANSFER FEES FOR IMMOVABLE PROPERTY FOR INDIVIDUAL IT IS CHARGABLE OR NOT. MORE THAN INCOME RS. 10 LACS PER YEAR.
service tax on transfer fees in mutual concern society is applicable or not
we have the business of distribution wherein we have hire vehicals for distributing the goods to stores. Is we covered under service tax??
Gaurish
Rajeev Mahadani April 3, 2013 at 7:29 AM
I purchhased new flat at DURGAPUR(WB) and for that agreement done on Jul2011 and registration done on 5th Jun 2012 and flat is not still handed over to me within a week will be handed over. I am retired ex serviceman and registration on my flat was done in value amt 1579000/-. Now builder asking that I am liable to pay service tax and if not paid in time then fine will be imposed on me. I am totally blanked. It is requested to guide me what to do?
1. Am I liable to pay
2. After what amount of purchase flat service tax is must n is there exemption sealing/
3. rebates for Ex Defence personnel are there or not
RAJA BABU April 3, 2013 at 7:38 AM
you are liable to pay if your contract with contract also says so .Rate is 3.09 %
no upper or lower limit
no rebate for defence personnel
Are institutional caterers subject to paying service tax...?
Please confirm, is service received from Road side Lorry, Freight paid to truck Owner/ operator (without Consignment note) is fall in in mega exemption list under notification 25/2012ST dt 20..06.2012 or in negative list Notification No. 19/2012ST ?
i would like to know wheather space hoarding given on rent is taxable or exempted under service tax rule?
Is advertising on banners is liable to service tax?????? Kindly also give reference of case laws if any
K.M.GOPINAATH April 15, 2013 at 11:38 PM
package tour operator working on commission basis..will i be included in the service tax?
radhey shyam sharma May 25, 2013 at 5:47 PM
whether consultancy charges paid to a consultant hired for consultancy for construction of roads in colonies by govt department is covered under service tax or not
I am working on contract basis with a Home Shopping Channel. Income is above 9laks p.a. Do i have to register for Service Tax No? Is payment of service tax applicable to me?
if you are working as an contract employee and your tax has been deducted under salaries and form 16 has been issued to you then no ,no service tax applicable ,no registration required.
If you are working as consultant /professional (in books at least) and tax has been deducted u/s 194J @ flat rate of 10 % and form 16A has been issued to you then yes , you should register under service tax
Financial Services October 22, 2013 at 6:28 PM
Thank your for the information!! its seems very much useful.
MohammedUmar Dafedar March 18, 2014 at 1:48 PM
We are providing cleaning services to public sector undertaking, We are registered in work contract service tax. Is service tax is applicable. Now the system of 50% deduction from employer and 50% by the service provider from bill is implemented. Whether we have to give service tax invoice or we can say that service is exempted for cleaning work as cleaning work is excluded in works contract. Please guide us.
in simple terms Works contract means where material and services both are provided. In cleaning services only services are provided ,so it is not covered under works contract.
However it can be covered under Manpower supply ,if you are providing manpower only and control and supervision of work is of service receiver.
If control and supervision of cleaning work is covered in your scope then it is not covered under reverse charge and 100 % tax is to be deposited by you and you can recover it from PSU(service receiver)
Tapas Das March 29, 2014 at 8:50 AM
I am running a dance classes and dance performance and also event under a one company name . I have registered the company under service tax. Last year the company's turn over was above 50 lac including all the activities.
I have collected service taxes for performances and event and deposited the same to the department. For the dance classes i have not collected any service tax as I know is it under exempted list. Please tell me if any changes has been made for dance class exemption.
Dance classes are exempted as per sr no 8 of exemption notification 25/2012 dated 20.06.2012 given above reproduced here under
"Services by way of training or coaching in recreational activities relating to arts, culture or sports"
Doc imp May 2, 2014 at 1:08 PM
hi, please advice whether commission earned from export/imports of agricultural produce as an commission agent liable for service tax?
Bhoomi Soutions May 15, 2014 at 6:30 PM
is service tax applicable on Maintenance of Street Light at RIICO's Industrial Areas situated in the City
R SHARMA November 28, 2014 at 6:58 PM
Hi I would like to know whether money earned by way of practising astrology or giving consultancy in the filed of astrology liable for the service tax?
Haritha Kiran December 29, 2014 at 3:48 PM
Hi, i wanted to start a online customized products selling company similar to vistaprint.com and printvenue.com, What kind of tax i shall be liable for. pls advice
Hi, i want to start a online customized products company, where customers designs his own product and we manufacture and deliver to the customer. similar to vistaprint.com or printvenue.com. My question is what kind of tax applies to my company. pls advice
Syam Nair February 11, 2015 at 1:32 PM
is the shopping mall maintenance society (non-profit) liable to charge service tax on their maintenance bills to its members? (section 28 of 25/2012 deals about housing complex/residential complex societies only)
Is shopping mall maintenance society (non-profit) liable to charge service tax on its maintenance bills to its members? (section 28 of 25/2012 deals about residential complex maintenance societies only)
rapidanalysts March 6, 2015 at 4:46 PM
i suggest the FM need to give incentives for professionals to provide free services to indigent people as also poor citizens by giving appropriate exemptions, it is unfair you give to all very rich farmers or agriculturists who form nothing less than 60%of population that means maximum are out of tax net, but a few is harshly taxed, this kind of governance is really out of fundamental rights guaranteed to citizens of india, all agricultural community get all benefits and all rich farmers gain at every end, that is really unfair and indecent taxation is prevailing, why a few non agriculturists need to pay for the great benefits of rich farmers besides other rich and wealthy as the other rich get all kinds of benefits you name it , t s not only unfair to constitutional tenets...sorry!
We are availing service from vendor on Pollution control activities, which are exempted under Notification 25/2012 (sr. No.13), hence Service Tax is not charged by vendor. I am billing my client for this activities based on vendor invoice and submitting our invoice, should I charge service tax when we are raising invoice on our client.
is service provided by Bihar home guard to psu attract service tax
SIMPLE TAX INDIA: NEGATIVE LIST OF SERVICES REVISED APPLICABLE FROM 01.07.2012
http://www.simpletaxindia.net/2012/06/negative-list-of-services-revised.html

redpajama_set_name: RedPajamaCommonCrawl


We extend a warm and sincere welcome to Holy Cross Parish, which offers all who come here a rich experience of worshipping God in liturgy, celebrating our Christian life in the sacraments and our communal life through various social events, and serving our neighbor through the various outreach programs we sponsor.
If you are interested in joining our parish community please call the parish office to make an appointment with one of the priests so that he can personally welcome you, meet with you and answer any questions you may have about Holy Cross Parish. A member of our parish pastoral council hospitality committee will then contact you to further extend a welcome on the parish's behalf and ask what more we might do to assist you in becoming an engaged member of our parish community.
Registering as a parishioner is especially important when a family member wishes to receive the sacraments of Baptism, First Communion, Confirmation and Marriage. It is also necessary in order to serve as a Baptism godparent or a Confirmation sponsor.
As a registered parishioner you will receive our bi-weekly e-newsletter that will keep you informed of upcoming events and important parish information.
We look forward to having you as an active member of the Holy Cross Parish community.


How can we be the best stewards of the resources that go into cidermaking, given the vast volume of cider in production? This article, a continuation of Part 1, which discussed pesticides, energy use and water use, will include a cradle-to-grave life cycle assessment of a bottle of cider as well as a discussion of packaging options.
Social justice is also considered to be an aspect of sustainable development, so we will touch on that, concluding with a practical discussion of the benefits of green business practices and how to get support for implementing such practices into your business.
Virgin resins for rubber tires, plastics, coolants, etc.
As one can see, many factors must be taken into account when considering the sustainability of cider. This also means that there are many opportunities, from apple to glass, to incorporate sustainable business practices.
Label printing provides one opportunity to reduce a product's effect on the environment through sourcing paper, selecting inks, choosing adhesives and minimizing paper marketing materials.
With respect to bottling choices, a benchmark was set by the Coca-Cola company in 1969 when it performed the first study of which bottling method was least damaging to the environment, a process that came to be known as Resource and Environmental Profile Analysis (REPA). Currently, cans are believed to have a lower carbon footprint relative to bottles, according to the Brewers Association. Cans are lighter and thus require less fuel to transport. Furthermore, North America is the only part of the world that primarily uses one-way glass versus returnable bottles, so most of our used glass is shipped overseas and recycled in China.
For ease of recycling, it is best to manufacture using component pieces that are readily separated into their source materials. For example, caps that are mixtures of plastic and metal are destined for the landfill, whereas metal caps are machine sorted at local recycling facilities using large magnets. Cork can be reused or recycled. Plastic caps are sent to the landfill by local recycling companies because they have been known to jam recycling machinery.
Everyone has by now seen the large islands of discarded plastic accumulating in the Pacific Ocean and in the habitats of fish and birds. Tape on shipping boxes can reduce the quality of the cardboard destined for recycling. Plastic wrapped around pallets of cider during delivery further increases the waste load, and its manufacture is fossil fuel intensive.
Reuse is superior to recycling, from a sustainability perspective. Repurposing wooden kegs from the wine and distilling industries is one way to add nuance to a cider while saving on raw materials.
From an environmental perspective, early attempts to promote a culture of filling growlers is a highlight of the industry. Companies such as Rack and Cloth, which skips bottling altogether and sells its product only on tap directly from kegs, are likely ahead of their time.
Social justice and philanthropy are also components of sustainable practices. In the case of specialty beverages this means that time needs to be taken to ensure that juice is sourced from farms where workers are fairly treated and compensated. Furthermore, the cider industry shares responsibility for the resources invested in drinking and driving prevention, other alcohol related crimes and treatment of alcoholism.
It is already difficult for small cider companies, which make up the majority of cidermakers, to compete with the largest firms. Thus, additional expenses for sustainable production practices may be widely considered unaffordable. However, it is starting to be recognized that investments in sustainability are profitable over time.
Furthermore, earth-friendly features can be incorporated into advertising and can be adopted as part of a brand name, ingredient list, packaging and market placement. Because the market for cider tends toward young consumers, adherence to environmental principles can be turned into a powerful marketing message. Indeed, becoming a leader in green practices could help to ensure the longevity of the cider industry in comparison with other specialty beverage businesses, such as beer and wine, where established industry practices make it harder to steer toward sustainability.
A place to start in researching sustainability issues is a 2012 guidebook published in Oregon by Northwest Food Processors Association (NWFPA) and Northwest Food Processors Education & Research Institute (ERI). The NWFPA began as an association for oversight of the canning industry in the early 1940s, and has evolved from there. Juices and many other products fall within the range of its mission and oversight activities.
The United States Environmental Protection Agency offers an Energy Star program with a network for small business owners. This service is intended to help design and support buildings, restaurants and manufacturing facilities where carbon emissions are being reduced. GEMI, the Global Environmental Management Initiative, with 25 years of experience in sustainability leadership, is another resource for interested cidermakers. The organization's website is a place to turn to get more information about "ISO 14,000 standards" that apply to beverage bottling and other related manufacturing processes.
Another option is to get together in person for ideas and support from other sustainability enthusiasts. Every year, on the heels of February's CiderCon events, a national convention called "SustPack" is hosted by the Sustainable Packaging Coalition, an industry working group that promotes Sustainable Packaging and Material Neutrality.


text:
Q: tf-idf function in python need help to satisfy my output i've written a function that basically calculates the inverse document frequency (log base 10 ( total no.of documents/ no.of documents that contain a particular word))
My code:
def tfidf(docs,doc_freqs):
    res = []
    t = sum(isinstance(i, list) for i in docs)
    for key,val in doc_freqs.items():
        res.append(math.log10(t/val))
    pos = defaultdict(lambda:[])
    for docID, lists in enumerate(docs):
        for element in set(lists):
            pos[element].append([docID] + res)
    return pos

My output:
index = tfidf([['a', 'b', 'c'], ['a']], {'a': 2., 'b': 1., 'c': 1.})
index['a']
[[0, 0.0, 0.3010299956639812, 0.3010299956639812], [1, 0.0, 0.3010299956639812, 0.3010299956639812]]
index['b']
[[0, 0.0, 0.3010299956639812, 0.3010299956639812]]

Desired output:
index = tfidf([['a', 'b', 'c'], ['a']], {'a': 2., 'b': 1., 'c': 1.})
index['a']
[[0, 0.0], [1, 0.0]]
index['b']
[[0, 0.3010299956639812]]

So basically i only want to display the docid in which that term occurs followed by its idf value alone. (i.e,) in the above example since term'a' occurs in both the documents the idf value is 0 .
Can anyone suggest what modifications i need to make in my code to print only the corresponding idf values according to the term specified at run time ??
Please help !!!
Thanks in advance.

A: Wolf,
Right now you are appending the entirety of res to the [docID], but you only care about the value associated with that element. I suggest changing res to a dict like the following code:
import math

def tfidf(docs,doc_freqs):
    res = {}
    t = sum(isinstance(i, list) for i in docs)
    for key,val in doc_freqs.items():
        res[key] = math.log10(t/val)
    pos = defaultdict(lambda:[])
    for docID, lists in enumerate(docs):
        for element in set(lists):
            pos[element].append([docID, res[element]])
    return pos

docs = [['a', 'b', 'a'], ['a']]
doc_freqs = {'a': 2., 'b': 1., 'c': 1.}

index = tfidf(docs, doc_freqs)

This is then your output:
index['a']
[[0, 0.0], [1, 0.0]]

index['b']
[[0, 0.3010299956639812]]

redpajama_set_name: RedPajamaStackExchange


Please attend this Artist Talk tonight with the renowned photographer and videographer, Victoria Fu. See the links below for more information, and to read a recent interview with the artist.
*Artist Talk will be held at the Fred Lazarus IV Center at the Maryland Institute College of Art located at 131 W North Avenue.


20Echo uses patent pending technology to harness the power of your pictures to form an instantaneous journal of your surrounding environmental conditions that is intuitive and simple to use. We allow users to snap pictures with mobile devices and instantly capture an automatic log that will help you catch more fish and better understand why and when things happen. Hemingway once said true nobility lies in being superior to your former self. Like Hemingway at 20E we understand that fisherman cannot get better repeating the same routines, to get better we must learn from our experiences. We use the world's foremost technology to couple human and artificial faculties to generate echoes that will make you impossibly better at fishing. Whether your goal is to repeat history or forget it we are always standing-by listening for your latest location.
Twenty Echo was built in cooperation with the best offshore fisherman in the world. The kind of fisherman that have numerous world records in various oceans and the kind that do it everyday to pay their bills. At no extra charge we will build offshore specific logs for your pictures that include Sea Surface Temperature, Chlorophyll Levels, Altimetry, Current Direction and Speed, Salinity, Radar Imaging, Water Depth, Wave Height and Direction and a host of other great things. As long as location services are on 20Echo knows where you are. When your cell signal returns your pictures information will instantly load and over the course of the next two days we will ensure your Echo's provide the absolute best and most accurate data representations in the world so that you can head back out and do it again.
Want to know why you really catch fish?
Catching fish consistently is all about the right weather, tides, etc. Take a picture when you catch fish (or when you don't) and the app stores all the data for you so next time you'll know when/where to go (or not).
20 Exho has changed the way I fish inshore and offshore. Has helped me plan my fishing days based on optimal conditions as 20 Echo has logged them from previous trips. Unreal!
Get this app! It helps you know under what exact conditions YOU catch fish ON YOUR home water.


text:
Barmouth RNLI called out to drifting dinghy
Barmouth RNLI volunteers were paged by HM Coastguard at 7.09 am on Thursday 13 June when a report of a dinghy drifting in the harbour was received.
RNLI/Norma Stockford
Barmouth ILB the Craig Steadman
The Inshore Lifeboat (ILB) the Craig Steadman was launched at 7.14 and located an empty rubber dinghy with an outboard motor drifting out of the main channel on the ebb tide.
A thorough search of the area was performed to ensure that there was no-one in the water in the harbour area. The dinghy was then towed to the quayside and made safe on the pontoon. A further search of the area, including the old harbour, was carried out and it was established that there were no casualties in the water.
The ILB returned to the station at 8.00 am and was made ready for service at 8.20.
Norma Stockford
Lifeboat Press Officer, Barmouth Lifeboat Station
Barmouth Lifeboat Station


text:
Great cities respect their architectural history as they build their futures. Can Portland, Oregon, become a great city?
Finding a Home for Food Carts
Ankeny Block
After decades of planning babble and urban renewal projects, nothing has added as much vitality to downtown Portland as the dozens of food carts that popped up in recent years on surface parking lots.
For less than the price of a restaurant meal, workers, residents and visitors could find an array of international aromas and food choices packed within easy walking distances. Entrepreneurs found entrances to the food business at less than brick-and-mortar prices. Parking lot owners no doubt enjoyed the steady monthly rentals.
Two years ago, construction on a high-rise luxury hotel forced eviction of 55 food carts from a block at S.W. 10th and Alder. The city government pledged to find a new home for at least some of them, and hit upon a half-block site at W. Burnside that happened to be the southern terminus of the North Park Blocks.
Sometime in the 1920s, the block had been adorned with two public restrooms designed in the Georgian style, most likely by architect Jamieson Parker. The brick restrooms flanked an elegant water feature that included a lion's head emptying water into a reflecting basin.
Historic image from Ankeny Street (Date unknown)
Parker ranked as one of Portland's highly-skilled architects at the time, having worked in the offices of A.E. Doyle and then Folger Johnson before opening his own practice in 1921. He designed dozens of Portland houses and the carefully-crafted First Unitarian Church, in the Georgian style, completed in 1924. Alas, his architectural career like many others was sadly derailed by the Great Depression.
The Ankeny Block (as it came to be known) at the southern tip of the North Park Blocks fell into hard times. The restrooms ultimately were locked shut and substantially abused by graffiti. The water feature's reflecting pool was covered over.
The city approved $269,000 to prepare the site for about 20 food carts on three sides. While the carts are now open for business, the rest of the park is a work in progress. Fortunately, the graffiti has been cleaned up, and the restrooms might be returned to use someday.
"We had to snake all the drains as they were backing up and we pulled all sorts of stuff out," said Keith M. Jones, director of Friends of Green Loop supervising the project. "All of this work is very expensive and we are tackling it in stages. Our plans are to reopen the bathrooms to the public, but we will need to have a lot of work done first."
On a less appealing side, the remaining portion of the historic water feature was removed. As seen below, big electrical boxes were added to one restroom, detracting from its architecture.
Pictures of the old water feature are rare. A request is pending with the city archives (now closed by the pandemic) to look for an image showing the "front" side of the demolished fountain.
A former member of the Portland Parks Foundation advises, "The original photo showed a partially brick (with cast stone elements) garden wall, with balustraded railings at both sides. The fountain's water supply appears to be a lion's head, which spilled into a decorative basin. The basin was covered up when a partial stage was constructed over it some years ago. In all, (the demolition) demonstrates Portland Parks and Recreation's current attitude toward history and architectural features within our Portland Parks."
The center of the block is now barren gravel. Jones said, "We also want to bring back the stage that was in the center of the park and start programming the space."
Success of the city's efforts to relocate food carts at Ankeny Block is not guaranteed. The carts are farther away from the downtown employment core, and the employee population might continue to be reduced by the pandemic and long-range effects of more people working from home. Indeed, the project is considered by the city to be a three-year experiment.
If successful, the block again could become an attractive element of the historic North Park Blocks. Who knows, maybe some day someone will be interested in restoring the historic water feature.
------Fred Leeson
You can join Building on History's mailing list by writing "add me" to fredleeson@hotmail.com
at August 28, 2021 4 comments:
Courting the Old and New
Portland Railway Light & Power (1909)
Sometimes salvation for historic architecture occurs when successful new uses thrive within old walls. Prime examples in the Portland area include renovations by the McMenamin brothers that turned a mortuary, erstwhile county poor farm and a vacant elementary school into vibrant venues for eating, drinking or lodging.
A new Portland example is equally unusual: a local government turning a former (dating to 1909) Portland Railway Light & Power substation into a courtroom that is backed on two sides by a new 17-story Multnomah County Courthouse.
The new tower is worthy of a visit itself. Designed by the Portland firm SRG Partnership, the lobby is pleasantly filled with natural light. Three-story pillars of reinforced concrete pull your eyes upward, all bearing natural images from the wood that helped form them. One has to assume they are an interesting, even playful, reflection on the classic fluted columns commonly associated with Greek and Roman forms used in historic courthouses and public buildings.
For our purposes, the other must-see element is the Crane Room, (see below) located up the lobby stairs and then to the right down a hall. The room is two-stories tall and shows the muscular reinforced concrete bones that once housed the heavy electrical equipment that served downtown buildings and part of the early Portland streetcar system. The Crane room contains a courtroom for high-volume minor cases, and lots of spaces for people to wait and for attorneys to negotiate cases.
Crane Room
The electrical station, believed to be the first example of reinforced concrete architecture in Downtown Portland, was converted to office and restaurant uses some 40 years ago. Yet one historic element from its early days remains, and that is a large movable crane near the ceiling. It is labelled "20 Ton Niles Crane," likely a site gag based on the name of the character in an erstwhile popular television sitcom.
In fact, the crane was manufactured by the Shepard Niles Crane & Hoist Corp., an Elmira, N.Y., firm that started producing heavy equipment in the 1880s. The firm also made a similar crane capable of bearing 25 tons.
The station was added to the National Register of Historic Places in 1980. The nomination form was written by the late George McMath, an architect who is considered the father of Portland's efforts from the 1970s to recognize and attempt to preserve the city's notable landmark buildings. Oddly, the nomination form does not include any historic photographs of the building, which nowadays is a standard element in nomination applications.
McMath wrote, "The Jefferson Substation achieves architectural and engineering significance as a relatively rare extant example in Portland of an early electrical substation --it is the only remaining structure of its type in downtown Portland -- and as a very early local instance of a building with a reinforced concrete superstructure."
It was an industrial-style building erected for its practical use, not for architectural interest. Yet its clearly-expressed structure and steel sash windows show a simplicity that a few decades later led to the "revolution" of modern architecture over historical styles.
Courthouse Tower
By 1980, the neighborhood had changed dramatically around the electrical station, with tall buildings and a seven-story parking garage. "While partly surrounded by new high-rise construction, the simple unadorned structure of the Jefferson Substation fits well with its larger neighbors," McMath concluded.
It now rests comfortably nestled on three sides by a 17-story courthouse, with a lifetime of many, many years to come.
Gone...and Going?
Fire Station No. 2 recently
It's increasingly common these days for people to wonder whether Portland will ever return to "normal" as we remembered it before the pandemic and the surge of homeless camp that dot many major streets. Trash abounds and many stores downtown and in neighborhood commercial centers are vacant.
Almost all of retail spaces on the ground floors of the city's many new apartment buildings also sit vacant.
Regrettably, the short answer the question above is "no." A couple notable examples in the past week:
1) Prosper Portland, the city government's development agency, quickly demolished the historic clinker-brick former fire station erected in 1913 near the west end of the Steel Bridge, without bothering to provide advance public notice.
Yes, one could find the demolition permit issued June 7 if one had the inclination and savvy to scrounge on the Internet. But the agency's PR staff never bothered to mention it. Understandably so, since the agency no doubt wanted to avoid public hand-wringing in advance.
Fire Station No. 2 now (Scott Allen Tice photo)
Ironically, the station sat across Glisan Street from the historic Yamaguchi Hotel/Blanchet House building, which Prosper Portland could have bought for $1 and perhaps saved…but didn't. We have written recently about the likelihood of its demolition in coming months.
The old fire station was one of several designs created by Lee Gray Holden, one of the Fire Bureau's greatest leaders, about whom we have written in the past. The "good" news is that a very similar Holden station in Northwest Portland has been elegantly restored into a private residence, so some of Holden's good work survives.
2) What has appeared for many months to be the long, slow death of the Lloyd Center shopping mall in Northeast Portland accelerated last week, when a significant fire evidently destroyed an electrical station somewhere in the basement, forcing closure of the entire mall.
A week later, the mall remained closed. Five days after the fire, a representative of the Dallas, Texas, owners said the damage was being "assessed" and that the mall would reopen. However, no prospective date was offered. The owners contended earlier this year that they planned to reconstitute the mall as a shopping destination.
However, vacancies have grown, and the fire-related shut-down, for however long it lasts, will not help. Some of the remaining retail tenants were reassessing whether to stay at Lloyd Center even before the fire.
Meanwhile, one potential option for the center's big footprint has disappeared. There was talk that the space might become a major league baseball park if Portland could attract the Oakland A's franchise. While the fate of the A's in Oakland remains undetermined, Portland is no longer mentioned as a potential site. The best gamble for a new home, so to speak, is Las Vegas.
The center covers 18 square blocks in Northeast Portland. The site conceivably could become available for high-rise offices, condos or apartments if the mall were to be demolished. In any event, it is difficult to see the mall returning to its few decades of glory after it opened in 1960.
Cities are evolving, changing organisms. Those of us who want to protect the best of the past often are viewed as enemies of progress. But here is another question: Will the "new" Portland be better than the old one?
-----Fred Leeson
New Life for Montgomery Park
Picture postcard, late 1930s (GBD Architects)
Northwest Portland's biggest and most unusual historic building is headed for a makeover intended to make it more lively and interesting to the industrial and residential neighborhoods it straddles.
It is the huge former Montgomery Ward & Co. warehouse and retail store that years ago had railroad spurs allowing rail cars to be shunted from N.W. Wilson Ave. directly into its basement. (See lower right corner of postcard.) For more than 50 years, the big building helped Ward compete against Sears for mail-order business long before anyone dreamed of Amazon.
Ward shuttered the retail store in 1972 and departed the rest of the building in 1982. It was bought by the entrepreneurial Naito family, who converted the building to offices and exhibition space. Bill Naito took great pride in renaming the building Montgomery Park by merely changing two letters in the huge neon sign looming above the building. The building is listed on the National Register of Historic Places, in addition to being a Portland landmark.
Unico Properties, a major Seattle-based property investment firm with large holdings in Seattle, Portland, Denver and a few other cities, bought Montgomery Park in 2019. The firm's goal is to develop mixed-use properties in and around it.
Under plans approved by the Portland Historic Landmarks Commission, Unico intends to open retail and food opportunities on all four ground-floor frontages of Montgomery Park. The firm also wants to add a restaurant at the top of the east bay, including access by visitors to the roof and spectacular east-looking view below the huge Montgomery Park sign.
Pop-out vestibule to be removed (GBD Architects)
The most noticeable change will be on the west side. Unico plans to remove the pop-out vestibule added by the Naitos when they switched the main entrance to the building's west side. In its place, the design calls for a glassy, three-story tall curtainwall panel set just proud of the main walls. The entry would feature two doors thirty feet tall and 10 feet wide that could pivot open in good weather to add fresh air to the central atrium.
Proposed west-side entrance (GBD Architects)
Dark metal framing of the curtainwall struck one commission as "too dramatic" for the style of the historic building. Others believed it reflected a boldness characteristic to the building's overall size, and approved it as proposed.
The building was erected in two L-shaped phases, the first in 1920 and the second in 1936. The two Ls created an open plaza to the west, which was covered by a tilting glass ceiling by the Naitos to create a dramatic atrium.
The reinforced steel beams on all facades show a clear expression of the building's structure, with little effort to dress them up with architectural ornament. The hundreds of windows have industrial-style steel sashes that appear to have weathered well over the years. Glass panes that were painted or covered over the years will be cleaned, according to the plans.
Kimberly Moreland, a landmarks commissioner, suggested that the building and grounds should have historical markers. The site itself was part of the 1905 Lewis & Clark Centennial Exposition, and bygone neighbors included the Guilds Lake World War II housing project and the Vaughn Street baseball stadium.
(GBD Architects)
Should anyone be wondering, yes, the big Montgomery Park sign will remain.
If you want to be added to Building on History's mailing list, write "add me" to fredleeson@hotmail.com
Goodbye, David P. Thompson Fountain
(Regional Arts & Culture Council image) If you had hoped to see the historic David P. Thompson fountain restored to its rightful locat...
Going, Going...Soon to be Gone
Portland State University has filed its intention to tear down the Parkway Manor, a 90-year-old former apartment building, now used for st...
buildingonhistory
Fred Leeson has been interested in architectural history and city development for many years. He is a former president of the Architectural Heritage Center.


text:
What I Talk about When I Talk about Running: A Memoir
Murakami, Haruki (Author)
Hardcover (29 July 2008)
Publisher: Murakami, Haruki
An intimate look at writing, running, and the incredible way they intersect, What I Talk About When I Talk About Running is an illuminating glimpse into the solitary passions of one of our greatest artists.
While training for the New York City Marathon, Haruki Murakami decided to keep a journal of his progress. The result is a memoir about his intertwined obsessions with running and writing, full of vivid recollections and insights, including the eureka moment when he decided to become a writer. By turns funny and sobering, playful and philosophical, here is a rich and revelatory work that elevates the human need for motion to an art form.
By turns funny and sobering, playful and philosophical, this memoir is both for fans of this masterful yet guardedly private writer and for the exploding population of athletes that finds similar satisfaction in distance running.
Unbearable Lightness...
de Rossi, Portia
Trump: The Art of the...
Things My Son Needs ...
The Last Girl: My Story...
In Love with the World...
Mingyur Rinpoche, Yongey
Stealing with the Eyes...
Buckingham, Will
Into the Magic Shop: ...
Doty, James R.
How to Be Champion: ...
Millican, Sarah
Chernow, Ron
Wild: From Lost to Found...
Unhinged: An Insider...
Manigault Newman, Omarosa
Under the Same Sky: ...
Kim, Joseph


Hi Guys, we have been receiving a fair few phone calls and emails regarding a noticeable lack of dust covers on our GX & Elite series gearboxes. Although they certainly look neat (especially with our logo stamped in them) dust covers don't do much against water ingress & prohibit the use of our emergency manual release function in the event of power loss.
Don't worry-LSM only use marine rated mariner bronze & stainless steel outputs! No mild steel to rust up like some lesser brands. We'll take function, quality, & safety over form any day wouldn't you?


text:
Ontario Adult Autism Research and Support Network - OAARSN
Ontario Adult Autism Research and Support Network
OAARSN offers information and communication tools to connect adults with Autism, family members, caregivers, friends, support workers, teachers, administrators and policymakers. We can all benefit from the opportunities for mutual support and encouragement and the sharing of knowledge and experience. Our efforts to promote positive approaches and best practices in supporting adults with Autism can help all who live and work on the front lines.
How Many People Have Autism?
How is Autism Diagnosed?
Are Autistic People Cognitively Disabled?
Autism in Adulthood
What's It Like To Be Autistic?
Education and Management
Medical and Dietary
Special Forms of Occupational Therapy
Books on the Autism Spectrum
Our Most Vulnerable Citizens?
Complex High Needs of Adults with Severe Autism
Exploring the Vulnerability of Adults with Severe Autism
Wise Words Awaiting Action
Creative Support Models
Ten Steps to Realize a Personalized Plan
Creating a Home and Good Life of my Own: The GSA Model
Aroha Entities for Personal Empowerment and Support
Organizations and Newsletters
Needs Surveys and Reports
Individual and Family Experiences
Communications Centre
Bridges Communication Support Group
GSA: Guelph Services for Adults with Autism
WWAS: Waterloo-Wellington Autism Services
Guide to OAARSN Resources
About the OAARSN Listserv
My Home is My Hope
ajb3 with hk 2018
Copyright OAARSN 2023. Home - Terms - Privacy - Contact
Impairment of speech and language is a defining factor in the diagnosis of Autism in young children. Perhaps as many as one in three adults with ASD does not speak, and a significant number who can utter spoken words may not be able to use language as an effective means of communication. Many challenging behaviours of people with Autism, such as aggression, self-injury, anxiety and depression, may be expressions of frustration at their inability to communicate effectively with others.
Traditionally, someone who could not speak tended to be dismissed as nonverbal and incapable of understanding or rational thought. Advocates of disability rights have gained a hearing for arguments that:
Communication is the means by which all other rights are realized and is, in itself, a basic human right.
Where people lack an adequate communication system, they deserve to have others try with them to discover and secure an appropriate system.
No person should have this right denied because he or she has been diagnosed as having a particular disability.
Presumption of intelligence in a person who cannot speak is the least dangerous assumption.
Access to an effective means of communication is a free speech issue.
How have professionals and caregivers tried to help overcome this profound disability? People with Autism form part of the client group for Augmentative and Alternative Communication (AAC) for which the international body is ISAAC. In Canada, we also have Communication Disabilities Access Canada (CDAC).
These are some communication systems that could help:
Sign Language was developed for hearing-impaired individuals but was often taught to autistic children in the 1970s. Signs and gestures were seen as a basic form of human communication and well suited to the good fine motor skills of children with classic Autism. Simultaneous use of sign and spoken language was usually taught. Signed English is the best system of sign language, if sign and speech are being learned together, as its syntax matches that of spoken language. Signed Speech, or using sign and speech together, stimulated some children, who had previously been non-verbal, to begin speaking as well. At the time, it was imagined that people with Autism might live in group homes or other congregate settings, in which sign language would be the lingua franca. However, the general inability of most ordinary people to use and understand sign language means that this medium has been less effective in community settings. Autistic adults who know sign language usually have to have other forms of communication as well.
Picture Communication Symbols have been used since the mid-1980s, supported by the insights that some people with Autism think in pictures rather than words and so might learn better with visual cues than with spoken language. The Picture Exchange Communication System (PECS) uses stylized drawings–of everyday objects, activities and even relationships and feelings–that may be used to prompt steps in a complex task or to offer options among which choices may be made. Computer software is now available to make sets of PECS symbols that are appropriate to each person, but the vocabulary is usually designed for young children rather than adults.
Facilitated Communicating (FC) is a method of Alternative and Augmentative Communication (AAC) that is also called Supported Typing (ST). Since its introduction in the early 1990s, FC techniques seemed to help particularly adults and children who had not been able to speak because of their Autism. Some have been able with FC to break out of their isolation and to show clearly that "though we cannot speak, we have things to say". Some adults who have received help with FC or ST have been able to progress to independent typing and even speech. Some have been able to continue in literacy and further education programs, and a few have graduated from college. Even when users do not achieve independent typing, FC or ST can be a strategy to improve motor skills so they can make choices by pointing to or touching objects, pictures, letters, words or phrases.
A facilitator or communication assistant provides varying degrees of physical support, as well as emotional support to encourage the user of a communication aid. Such aids range from simple boards with numbers and alphabet letters to computerized devices with voice, display and printed output and can include arrays of pictorial symbols or photographs. The most common method involves the facilitator or assistant providing physical support in the form of backward pressure as the communicator focuses on reaching forward to touch or type on the device.
A survey of FC and validation tests is presented in D. Biklen and D.N. Cardinal, Contested Words, Contested Science: Unraveling the Facilitated Communication Controversy (New York: Teachers College Press, Columbia University, 1997). Seven impressive communicators express themselves in the book Autism and the Myth of the Person Alone (edited by D. Biklen, New York University Press, 2005). Ontario has the Bridges-Over-Barriers support group started by and for adults with Autism who use Supported Typing to share their successes, struggles and strategies. Some have found Clean Language questions a valuable way of showing that they are doing the thinking and choosing the words to type. See the Bridges-Over-Barriers webpage on this OAARSN site.
Social Stories are a communication-based technique developed by Carol Gray of Michigan to help autistic children to know how to interact appropriately with others in social situations. The technique allows adults with Autism as well, to read, rehearse, and write in advance what to expect in social situations. Four kinds of sentences are used in any social story:
descriptive, telling what people usually do in particular social situations;
directive, giving positive guidance to the individual as to how to act in specific situations;
perspective, presenting others' reactions to a situation (something a person with Autism may finds hard to imagine);
control, with strategies the person can use to help remember and understand the whole social story.
Social stories can help persons with Autism to become more independent in routines, and to know how to do an activity, how to ask for help, and how to respond appropriately to feelings of anger and frustration.
Lifelong Learning: Adults with quite severe Autism have too often been presumed to be incapable of growing and learning. When those around them have given up hope, a person may well conform to their low or negative expectations. But we have found that expressing confidence and hope and providing opportunities and interests are very worthwhile.
Adults who have found they can express their thoughts with FC or ST have asked for learning material and experiences, and some have gone on to formal postsecondary education. Those whose intelligence was not realized when they were children deserve every encouragement to show that it is never too late to learn when one is supported positively.
One aid to learning has been text-to-speech software, in which the learner may take in meaning three ways—through the eyes when reading text of a chosen topic of interest, through touch when typing from the text, and through the ears when hearing the voice output of what one has typed. One man we know, who has a good varied life, finds typing with Kurzweil text-to-speech software to be a favourite activity which he can continue for up to three hours by himself. Later, in conversations using ST, it is clear that he has taken in and thought about the subject matter and ideas. Another man was over 50 when he first used WriteOutloud text-to-speech software, a product of Don Johnston Incorporated. The experience stimulated him to speak with his voice so others could understand him at last.
Please note that OAARSN provides resources for information purposes only. We do not endorse any treatment, program, product or service. The contents of this website are not medical, legal, technical or therapeutic advice. Information should be reviewed with qualified professionals. We will not be held responsible for misuse of information or for any adverse effects of recommendations mentioned on this website or on any other websites linked to it. Views, opinions or announcements posted by subscribers to any area of this site do not necessarily reflect those of OAARSN and we do not assume responsibility for any discrepancies or errors.
Copyright OAARSN 2023.
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