As per section 66E of the Finance Act, 1994 'declared services' include —

CS Executive · Tax Laws and Practice · PYQS · December 2016
As per section 66E of the Finance Act, 1994 'declared services' include —
(A) Services by RBI
(B) Services relating to agricultural activities
(C) Services by way of transportation of goods
(D) Renting of immovable property.

Answer & Explanation:

Correct Answer: Option (D)

Official answer key: (D).

Topics: Service Tax

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