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, –
- A transfer of Title in GOODS or IMMOVABLE PROPERTY, by way of sale, gift or in any other manner; or
- 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.
CArocked 