Section 66E (a) – Renting of Immovable Property

Section 65B (44) SERVICE Activity = Service [Declared Service – 66E (a)] Section 66D NEGATIVE LIST OF SERVICES Renting of vacant land, with or without a structure incidental to its use, relating to agriculture. [Sec 66D (d)] Renting of Residential Dwelling for use as residence [Sec 66D (m)] Section 66C + POPS Rules, 2012 Determination … Continue reading Section 66E (a) – Renting of Immovable Property


The following shall constitute declared services, namely:

  • RENTING of Immovable Property;
  • 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

  1. the Government or any authority authorized to issue completion certificate under any law for the time being in force and
  2. 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;

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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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The CBEC vide Circular No. 184/3/2015-ST dated June 3, 2015 has clarified that Budget, 2015 has not made any change in abatement for determining valuation of services provided in relation to serving of food or beverages by a restaurant, eating joint or a mess, having the facility of air-conditioning or central air-heating in any part … Continue reading SERVICE TAX ON RESTAURANT, EATING JOINT OR A MESS, HAVING THE FACILITY OF AIR ­CONDITIONING OR CENTRAL AIR ­HEATING