08 February 2016
Dear Mr Kaushik, As per definition of Service in clause 44 of Sec 65B all types of activities are services. Further “agreeing to the obligation to refrain from an act, or to tolerate an act or a situation, or to do an act;” is a Declared Service under clause e of Sec 66E of the Finance Act. And in your case that activity will be covered under “tolerate an act or situation”.
CAclubindia
