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Service tax at a Glance

Declared Services [66E]


  1. Renting of Immovable Property
  2. 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 certificate of completion by a competent authority
  3. Temporary transfer or permitting the use of IPR
  4. Development, design, programming, customization, adaptation, up gradation, enhancement, implementation of information technology software
  5. Agreeing to the obligation to:
    • Refrain from an act
    • To tolerate an act
    • To do an act
  1. Transfer of goods by way of hiring, leasing, licensing or any such manner without transfer of right to use such goods
  2. Activities in relation to delivery of goods on hire purchase or any system of payment by installments
  3. Service Portion in execution of works contract
  4. Service portion in supply of goods under catering/ restaurant