What are the declared Services as per Finance Act 1994 in case of Service Tax? List of declared services as per Service Tax Law.


As per Finance Act 1994 the following are the declared services under Service Tax Law

  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 the competent authority and to define "competent authority" and " construction" by way of explanations



  1. Temporary transfer or permitting the use or enjoyment of any intellectual property right
  2. Development, design, programming, customization, adaptation, up gradation,  Enhancement, implementation of information technology software;
  3. Agreeing to the obligation to refrain from an act or to tolerate an act or a situation, or to do an act
  4. Transfer of goods by way of hiring, leasing, licensing, or in any such manner without transfer of right to use of goods;

  5. Activities in relating to delivery of goods or hire purchase or any system of payment by installments
  6. Service portion in the execution of a works contract
  7. 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.

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