The following nine activities have been specified as declared service (which attracts service tax liability) (section 66E):
- renting of immovable property
- construction of a complex.
- temporary transfer or permitting the use or enjoyment of any intellectual property right
- development, design, programming, customization, adaptation, up gradation, 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 the execution of a works contract
- 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