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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
