Declared services classification: expansion to include renting, construction, IP transfers, IT software and service portions of contracts. Section 66E identifies declared services including renting of immovable property; construction of complexes or buildings (with an exception where full consideration is received only after issuance of a completion certificate by a competent authority); temporary transfer or permitting use of intellectual property rights; IT software services such as development, design, programming, customisation, adaptation, upgradation, enhancement and implementation; agreements to refrain from or perform acts; transfer of goods by hiring, leasing or licensing without transfer of right to use; delivery of goods on hire purchase or instalment systems; and the service portions in works contracts and in activities supplying goods as part of the service. The section defines competent authority and expands 'construction.'