Page 188 - GSTL_2nd April 2020_Vol 35_Part 1

90 GST LAW TIMES [ Vol. 35
assessment were confirmed vide the impugned orders dated 30-6-2016, which
are challenged by way of the present batch of writ petitions.
5. Service Tax is levied upon the receipts from rendition of services as
defined in terms of Section 65(44) of Chapter V of Finance Act, 1994 (‘Act’) as
follows :
(44) “service” means any activity carried out by a persons for another for
consideration, and includes a declared service, but shall not include -
(a) an activity which constitutes merely, -
(i) a transfer of title in goods or immovable property, by
way of sale, gift or in any other manner; or
(ii) such transfer, delivery or supply of any goods which is
deemed to be a sale within the meaning of Clause (29A)
of Article 366 of the Constitution; or
(iii) a transaction in money or actionable claim;
(b) a provision of service by an employee to the employer in the
course of or in relation to his employment;
(c) fees taken in any Court or tribunal established under any law
for the time being in force.
6. This includes Declared Services defined in Section 66E of the Act
reading thus :
66E. Declared services. -
The following shall constitute declared services, namely :-
(a) renting of immovable property;
(b) 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 com-
petent authority.
Explanation. - For the purposes of this clause, -
(1) the expression “competent authority” means the Gov-
ernment or any authority authorised to issue completion
certificate under any law for the time being in force and
in case of non-requirement of such certificate from such
authority, from any of the following, namely :-
(A) architect registered with the Council of Architec-
ture constituted under the Architects Act, 1972
(20 of 1972); or
(B) chartered engineer registered with the Institution
of Engineers (India); or
(C) licensed surveyor of the respective local body of
the city or town or village or development or
planning authority;
(II) the expression “construction” includes additions, altera-
tions, replacements or remodelling of any existing civil
structure;
(c) temporary transfer or permitting the use of enjoyment of any
intellectual property right;

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