The following transactions are considered to be 'declared service' except —

CS Executive · Tax Laws and Practice · PYQS · December 2014
The following transactions are considered to be 'declared service' except —
(A) Renting of immovable property
(B) Construction of a complex
(C) Service portion in the execution of a works contract
(D) Services by the Reserve Bank of India.

Answer & Explanation:

Correct Answer: Option (D)

Correct answer: (D) Services by the Reserve Bank of India.. This answer applies to the historical law and assessment-year context of this December 2014 paper; later amendments may differ.

Topics: Service Tax

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