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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Section 66E of Finance Act 2012 Defines 'Declared Services' for Tax, Covering Rent, Construction, IP, Software, and More.</h1> Section 66E of the Finance Act, 2012, introduces the concept of 'declared services' for service tax purposes. These include activities such as renting immovable property, constructing buildings or complexes (except where full payment is made post-completion certificate issuance), temporary transfer of intellectual property rights, and software development activities. It also covers agreements to refrain from or tolerate acts, transfer of goods without usage rights, hire purchase transactions, works contracts, and services involving the supply of food or drink. The section specifies the authorities eligible to issue completion certificates and defines construction activities to include modifications to existing structures.
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