Definition of Service: taxable activities for consideration carried out for another, excluding mere transfers, money transactions, and employee services. Service is any activity carried out by a person for another for a consideration, including declared services, but excluding activities that constitute only transfer of title in goods or immovable property, transactions only in money or actionable claims, and services by an employee to an employer. Where transactions combine exempt and taxable elements, discernible separate transactions are assessed independently; otherwise the dominant nature test determines taxability. Non monetary consideration, third party payments, deeming of distinct establishments, and valuation rules govern assessment of taxable value.
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.
Definition of Service: taxable activities for consideration carried out for another, excluding mere transfers, money transactions, and employee services.
Service is any activity carried out by a person for another for a consideration, including declared services, but excluding activities that constitute only transfer of title in goods or immovable property, transactions only in money or actionable claims, and services by an employee to an employer. Where transactions combine exempt and taxable elements, discernible separate transactions are assessed independently; otherwise the dominant nature test determines taxability. Non monetary consideration, third party payments, deeming of distinct establishments, and valuation rules govern assessment of taxable value.
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