Leviability of Service Tax on the declared service “Agreeing to the obligation to refrain from an act, or to tolerate an act or a situation, or to do an act' under clause (e) of section 66E of the Finance Act, 1994
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Agreeing to obligation to refrain from an act: service taxable where a specific agreement exists with consideration. Leviability of service tax under clause (e) of section 66E depends on a contractual agreement where one party agrees to refrain from, tolerate, or do an act and the other party provides consideration; the arrangement must be independent and there must be a necessary and sufficient nexus between the agreed obligation and the consideration for the service to be taxable.
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.
Agreeing to obligation to refrain from an act: service taxable where a specific agreement exists with consideration.
Leviability of service tax under clause (e) of section 66E depends on a contractual agreement where one party agrees to refrain from, tolerate, or do an act and the other party provides consideration; the arrangement must be independent and there must be a necessary and sufficient nexus between the agreed obligation and the consideration for the service to be taxable.
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