Declared services expand taxable activities: renting immovable property, construction, IP transfers, software and hire of goods. Section 66E lists declared services subject to service tax: renting of immovable property; construction of complexes or buildings (with a completion certificate carve out and a definition of 'construction' to include additions, alterations, replacements or remodeling); temporary transfer or permitting use of intellectual property; software development and related services; obligations to do or refrain from acts; hire, leasing or licensing of goods without transfer of use rights; hire purchase delivery activities; service portions of works contracts and supply of food or drink; and assignment and subsequent transfer of radio frequency spectrum rights.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Declared services expand taxable activities: renting immovable property, construction, IP transfers, software and hire of goods.
Section 66E lists declared services subject to service tax: renting of immovable property; construction of complexes or buildings (with a completion certificate carve out and a definition of "construction" to include additions, alterations, replacements or remodeling); temporary transfer or permitting use of intellectual property; software development and related services; obligations to do or refrain from acts; hire, leasing or licensing of goods without transfer of use rights; hire purchase delivery activities; service portions of works contracts and supply of food or drink; and assignment and subsequent transfer of radio frequency spectrum rights.
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