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 competent authority.Explanation. - For the purposes of this clause, -(I)the expression "competent authority" means the Government 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 Architecture 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, alterations, replacements or remodelling of any existing civil structure;(c)temporary transfer or permitting the use or enjoyment of any intellectual property right;(d)development, design, programming, customisation, adaptation, upgradation, enhancement, implementation of information technology software;(e)agreeing to the obligation to refrain from an act, or to tolerate an act or a situation, or to do an act;(f)transfer of goods by way of hiring, leasing, licensing or in any such manner without transfer of right to use such goods;(g)activities in relation to delivery of goods on hire purchase or any system of payment by instalments;(h)service portion in the execution of a works contract;(i)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.
