Determination of service


05 September 2013 If any activity is carried out by a person for another not for consideration but it is a declared service so does such activity should be a service or not?

05 September 2013 It is necessary to qualify an activity to be a service it is must that a consideration is there. In absence of consideration the activity can nott be called a service under service tax law.
e.g. replying this query is an activity which is a service but as there is no consideration, it is not a service as per service tax law. Please refer section 65B (44)



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