Section 66E – DECLARED SERVICES

The following shall constitute declared services, namely:

CONSTRUCTION of a complex, building, civil structure or a part thereof, including a complex or building intended for sale to a buyer, wholly or partly,
- Except
- Where the Entire Consideration is received after issuance of Completion Certificate by the Competent Authority

Explanation. – For the purposes of this clause,-

the expression “Competent Authority” means

the Government or any authority authorized to issue completion certificate under any law for the time being in force and
in case of non-requirement of such certificate from such authority, from any of the following, namely:-
- Architect registered with the Council of Architecture constituted under the Architects Act, 1972; or
- Chartered Engineer registered with the Institution of Engineers (India); or
- Licensed Surveyor of the respective local body of the city or town or village or development or planning authority;

the expression “Construction” includes additions, alterations, replacements or remodeling of any existing civil structure;

Temporary Transfer or Permitting The Use Or Enjoyment of any intellectual property right (IPR);

Development, design, programming, customization, adaptation, upgradation, enhancement, implementation of Information Technology Software;

Agreeing
- To the obligation to refrain from an act, or
- To tolerate an act or a situation, or
- To do an act;

TRANSFER OF GOODS by way of hiring, leasing, licensing or in any such manner without transfer of right to use such goods;

Activities in relation to delivery of goods on Hire Purchase or any system of payment by installments;

Service Portion in an activity wherein
- GOODS, being FOOD or any other article of human consumption or ANY DRINK (whether or not intoxicating) is SUPPLIED in any manner as a part of the activity.