Declared Services [Section 66E]
What is Declared Service?

Declared Services are activities that have been specified in Section 66E of the Act. When such activities are carried out by one person for another in the taxable territory for a consideration then such activities are taxable services. The following nine activities have been specified in section 66E. Most of these services are presently also being taxed except in so far as clause (e) is concerned. 

List of Services which are to be Treated as Declared Service
(a) Renting of immovable property;
(b) Construction of a complex, building, civil structure or a part thereof;
(c) Temporary transfer or permitting the use or enjoyment of any intellectual property right;
(d) Development, design, programming, etc. 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 installments;
(h) Service portion in the execution of a works contract;
(i) Service portion in an activity of supply of food or any other article of human consumption or any drink;
 

 

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