Find out service which attracts service tax liability

The following nine activities have been specified as declared service (which attracts service tax liability) (section 66E):

  1. renting of immovable property
  2. construction of a complex.
  3. temporary transfer or permitting the use or enjoyment of any intellectual property right
  4. development, design, programming, customization, adaptation, up gradation, enhancement, implementation of information technology software
  5. agreeing to the obligation to refrain from an act, or to tolerate an act or a situation, or to do an act
  6. transfer of goods by way of hiring, leasing, licensing or in any such manner without transfer of right to use such goods
  7. activities in relation to delivery of goods on hire purchase or any system of payment by installments
  8. service portion in the execution of a works contract
  9. 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

 

Besides these, services which are not falling under the negative list will also attracts service tax liability

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