https://www.taxtmi.com/manuals?id=829 Agreements under Section 66E(e) that oblige a party, for consideration, to refrain from an act, to tolerate an act or situation, or to do an act are captured as declared services and constitute a taxable provision of service. Examples include non compete agreements and agreements to forbear from initiating legal proceedings; administrative guidance confirms these activities are treated as services when carried out for consideration. en-us Fri, 20 Mar 2015 16:13:00 +0530 Thu, 07 Jul 2016 14:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=829 Agreements under Section 66E(e) that oblige a party, for consideration, to refrain from an act, to tolerate an act or situation, or to do an act are captured as declared services and constitute a taxable provision of service. Examples include non compete agreements and agreements to forbear from initiating legal proceedings; administrative guidance confirms these activities are treated as services when carried out for consideration. Manuals Service Tax Fri, 20 Mar 2015 16:13:00 +0530 https://www.taxtmi.com/manuals?id=829