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 https://www.taxtmi.com/circulars?id=66218 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. en-us Tue, 28 Feb 2023 00:00:00 +0530 Wed, 01 Mar 2023 16:17:00 +0530 TaxTMI RSS Generator 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 https://www.taxtmi.com/circulars?id=66218 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. Circulars Service Tax Tue, 28 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/circulars?id=66218