(A)

 the services,-

(i) 

 in relation to a telephone connection or pager or a communication through telegraph or telex or a facsimile communication or a leased circuit;

(ii)

 in relation to general insurance business;

(iii)

in relation to insurance auxiliary service by an insurance agent; and

(iv)

 in relation to transport of goods by road in a goods carriage, where the consignor or consignee of goods is,-

(a)

any factory registered under or governed by the Factories Act, 1948 (63 of 1948);

(b)

any company established by or under the Companies Act, 1956 (1 of 1956);

(c)

any corporation established by or under any law;

(d)

any society registered under the Societies Registration Act, 1860 (21 of 1860) or under any law corresponding to that Act in force in any part of India;

(e)

 any co-operative society established by or under any law;

(f) 

any dealer of excisable goods, who is registered under the Central Excise Act, 1944 (1 of 1944) or the rules made thereunder; or

(g)

any body corporate established, or a partnership firm registered, by or under any law;

(B)

any taxable service provided by a person who is a non-resident or is from outside India, does not have any office in India.

2. 

This notification shall come into force on the first day of January, 2005.