What are the declared Services as per Finance
Act 1994 in case of Service Tax? List of declared services
as per Service Tax Law.
As per Finance Act 1994 the following are the declared
services under Service Tax Law
-
Renting of Immovable Property
- 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 certificate of completion by the
competent authority and to define "competent
authority" and " construction" by way of
explanations
-
Temporary
transfer or permitting the use or enjoyment of any intellectual
property right
-
Development, design, programming, customization, adaptation, up
gradation, Enhancement, implementation of information
technology software;
-
Agreeing
to the obligation to refrain from an act or to tolerate an act or a
situation, or to do an act
-
Transfer
of goods by way of hiring, leasing, licensing, or in any such manner
without transfer of right to use of goods;
-
Activities
in relating to delivery of goods or hire purchase or any system of
payment by installments
-
Service
portion in the execution of a works contract
-
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.
