Declared services (w.e.f. 1-7-2012)

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..... lex 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 authorized to issue completion certificate und .....

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..... al 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 withou .....

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