20 November 2014
Service tax is levied when "service" is provided.
Service has been defined in Section 65B(44) to mean any activity carried out by a person for another for consideration & 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 coure of or in relation to his employment.
(c) fees taken in any Court or Tribunal under any law for the time being in force
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