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Refraining from an act/ tolerating an act / situation

Service Tax - Declared Services - 05 - Chapter 5 Effective date: 1.7.2012 Scope of Declared Service - Section 66E (e) Agreeing to the obligation to refrain from an act, or to tolerate an act or a situation, or to do an act. Analysis: This is a new ca .....

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on for a consideration, it will cover in this entry and will be liable to service tax. Example of such activities: - Non-compete agreement in which one party agrees not to complete with another company for a certain number of years in a particular te .....

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ote -6 - Exemptions dated 20.06.2012) 6.7 Agreeing to the obligation to refrain from an act, or to tolerate an act or a situation, or to do an act In terms of this entry the following activities if carried out by a person for another for consideratio .....

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