Section 66E of Finance Act, 1994 – Declared Service
by Paras Mehra 10.3K
Background
Declared service is the deeming fiction of law. It provides the lawmakers with an arbitrary power to declare any activity as a service. Section 65B(22) defines the declared service as any activity carried out by a person for another person for consideration and declared as such under section 66E. Further, the definition of service under section 65B(44) also specifically covers the declared service under the definition of service.
Bare text and list of declared services
The bare text and list of declared services are in the Annexure I. You can also download the PDF of section 66E and declared services.
Importance of this section
This section is also one of the vital sections of Finance Act, 1994. Any service included under this section will be liable to service tax straight.
Questions
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