'Service' has been defined and means -any activity for consideration carried out by a person for another and includes a declared service.
The said definition further provides that 'Service' does not include
- Any activity that constitutes only
- A transfer in title of goods or immovable property by way of sale, gift or in any other manner or
- A transfer, delivery or supply of goods which is deemed to be a sale of goods within the meaning of clause (29A) of article 366 of the Constitution
- A transaction only in money or actionable claim
- A service provided by an employee to an employer in the course of the employment.
- Fees payable to a court or a tribunal set up under a law for the time being in force
To determine whether you are providing a 'Service' Pose the following questions to yourself
|1||Am I doing an activity (including, but not limited to, an activity specified in section 65E of the Act) for another person*?||Yes|
|2||Am I doing such activity for a consideration?||Yes|
|3||Does this activity consist only of transfer of title in goods or immovable property by way of sale, gift or in any other manner?||No|
|4||Does this activity constitute only a transfer, delivery or supply of goods which is deemed to be a sale of goods within the meaning of clause (29A) of article 366 of the Constitution||No|
|5||Does this activity consist only of a transaction in money or actionable claim?||No|
|6||Is the consideration for the activity in the nature of court fees for a court or a tribunal?||No|
|7||Is such an activity in the nature of a service provided by an employee of such person in the course of employment?||No|
|7||Is the activity covered in any of the categories specified in Explanation 1 or Explanation 2 to clause (44) of section 65B of the Act||No|
If the answer to the above questions is as per the answers indicated in column 2 of the table above THEN you are providing a service.