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The Government notify following services as declared services u/s Section 66E of Finance Act, 1994. By declaring following declare service, it is now not disputed at all that whether following are come under chargeability of Service Tax Law:

(a) Renting of immovable property;
(b) Construction of a complex, building, civil structure or a part thereof, including a complex or building intended for sale to a buyer, wholly or partly, except where the entire consideration      is received after issuance of completion certificate by the competent authority.

Explanation.- For the purposes of this clause,-

(I) the expression “competent authority” means the Government or any authority authorised to issue completion certificate under any law for the time being in force and in case of non-requirement of such certificate from such authority, from any of the following, namely:-

A. architect registered with the Council of Architecture constituted under the Architects         Act,     1972; or (20 of 1972.)

B.  chartered engineer registered with the Institution of Engineers (India); or

C.  licensed surveyor of the respective local body of the city or town or village or    development or planning authority;

(II) the expression “construction” includes additions, alterations, replacements or remodelling   of any existing civil structure;

(c) Temporary transfer or permitting the use or enjoyment of any intellectual property right;
(d) Development, design, programming, customisation, adaptation, upgradation, enhancement, implementation of information technology software;
(e) Agreeing to the obligation to refrain from an act, or to tolerate an act or a situation, or to do an act;
(f) Transfer of goods by way of hiring, leasing, licensing or in any such manner without transfer of right to use such goods;
(g) Activities in relation to delivery of goods on hire purchase or any system of payment by instalments;
(h) Service portion in the execution of a works contract;
(i) Service portion in an activity wherein goods, being food or any other article of human consumption or any drink (whether or not intoxicating) is supplied in any manner as a part of the activity.

Tag: Declare Services in Service Tax Law

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