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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Service Tax Applies to Agreements to Refrain, Tolerate, or Perform u/s 66E, Finance Act 1994.</h1> The circular addresses the applicability of service tax on activities defined under clause (e) of section 66E of the Finance Act, 1994, which includes agreeing to refrain from an act, tolerate an act or situation, or perform an act. It clarifies that such activities are considered declared services and are subject to service tax if there is a contractual agreement with consideration. The circular references previous cases and decisions, advising that taxability should be determined based on specific facts and established guidelines. It also notes that the contents of a related GST circular should be considered.
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