https://www.taxtmi.com/article/detailed?id=1709 Section 66E lists nine categories as declared services-including renting of immovable property; construction of buildings (with an exception where full consideration is received after a completion certificate); temporary transfer of intellectual property rights; IT software services; agreeing to refrain or tolerate acts; hiring/leasing/licensing of goods without transfer of right to use; hire-purchase delivery activities; and the service portion of works contracts and of activities supplying food or drink. An explanatory clause defines competent authority and expands "construction." A practitioner response to a factual query concludes that an organisation supplying materials and deducting material costs from contractor bills is not itself providing the construction service and thus is not liable for service tax in those facts. en-us Sun, 06 May 2012 08:29:15 +0530 Sun, 06 May 2012 08:29:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=1709 Section 66E lists nine categories as declared services-including renting of immovable property; construction of buildings (with an exception where full consideration is received after a completion certificate); temporary transfer of intellectual property rights; IT software services; agreeing to refrain or tolerate acts; hiring/leasing/licensing of goods without transfer of right to use; hire-purchase delivery activities; and the service portion of works contracts and of activities supplying food or drink. An explanatory clause defines competent authority and expands "construction." A practitioner response to a factual query concludes that an organisation supplying materials and deducting material costs from contractor bills is not itself providing the construction service and thus is not liable for service tax in those facts. Articles Service Tax Sun, 06 May 2012 08:29:15 +0530 https://www.taxtmi.com/article/detailed?id=1709