Service – Section 65B (44)


Service means ANY ACTIVITY carried out by a person for another for consideration, and Includes a DECLARED SERVICE, but shall not include-

  • An activity which constitute merely, –
    1. A transfer of Title in GOODS or IMMOVABLE PROPERTY, by way of sale, gift or in any other manner; or
    2. such transfer, delivery or supply of any GOODS which is DEEMED to be sale within the meaning of Clause (29A) of Article 366 of the Constitution; or
  • A transaction in MONEY or ACTIONABLE CLAIM;
  • a provision of service by an Employee to the Employer in the course of or in relation to his employment;
  • fees taken in any court or Tribunal established under any law for the time being in force.

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