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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 category of activity which has been covered into service tax by this entry. It covers followings activities: Agree to refrain from an act, Agree to tolerate an act, Agree to tolerate a situation and Agree to do an act. All these activities if agreed up .....

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