Amendment status not verified — confirm the current text below against the official source.
Supply of services Thefollowing shollbe treoted os supply o{ service, nomely:-- (o) renting of immovoble property; (b) construction of o complex, building, civil structure or o port thereof, including o complex or building intended for sole to o buyer, wholly or portly, except where the entire considerotion hos been received ofter issuonce of completion certificote, where required, by the competent outhority or otter its first occupotion, whichever is eorlier. '12 Exphnolbn.-Forthe prrposes of fris clouse-- (l) the expression 'competent outhority' meons the Government or ony outhority outhorised to issue completion certificote under ony low for the time being in force ond in cose of nonrequirement of such certificote from such oulhority, from ony of the following, nomely:- (i) on orchitea registered with the Council of Architecture constituted under the Architects Act, 1972; or (ii) o chorlered engineer regis- tered with the lnstitution of Engineers (lndio); or (iii) o licensed surveyor ol the respective locol body of the city or town or villoge or de- velopment or plonning ou- thority; (2) the expression 'construction' includes odditions, olterotions, replocements or remodelling of ony existing civil structure; (c) temporory tronsler or permitting the use or enjoyment of ony intelle- ctuol property right; (d) development, design, progromming, customiso- tion, odoptotion, upgrodo- tion, enhoncement, imple. mentotion of informotion technology softwore; yt (e) ogreeirU b tle oHQaion o refroin from on oct, or to tolerote on oct or o situotion, or to do on oct ad (0 tonsfer of the right to use ony goods for ony purpose (whether or not for o speci- fied period) for cosh, de Ierred poyment or other wluoble considerotion.