Declared Services – Taxability

Declared ServicesThe term services includes a declared services, it becomes essential to understand the meaning and philosophy of the term declared services. If any of the following activities is undertaken by a person for another consideration, it would tantamount to provision of services.

It is worth appreciating that most of the following activities are already subject to levy of service tax.

There is the brief description of declared services in Table below:



Brief Description


Renting of immovable Property.


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 of certificate by the competent authority.


Temporary transfer or permitting the use or enjoyment of any intellectual property right.


Development, design, programming, customization, adaptation, upgradation, 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).


The purpose of bringing these services within the extent of term declared services is to remove any kind of uncertainty for ensuring the uniform application of service tax law throughout the country.

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