Shortcut to remember section 66E declared services
ICAI RTI SHOW FOOD
I - renting of immovable property
CA - construction or addition of building or complex
I - intellectual property rights
R - refrain from doing
T I - technology information (software)
S - service portion
H O - hiring/leasing/licensing without ownership
W - works contract
FOOD - human food and drinks
S and W relate to the same thing.
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