No, such ACTIVITY would not be leviable to KKC. Following activities are EXCLUDED from the definition of ‘Service’ under Section 65B(44) of the Finance Act:

(a)An activity which constitutes merely,--

• a transfer of title in goods or immovable property, by way of sale, gift or in any other MANNER; or
• such transfer, delivery or supply of any goods which is deemed to be a sale within the meaning of clause (29A) of ARTICLE 366 of the Constitution; or
• a transaction in money or actionable claim;

(b)A provision of service by an employee to the employer in the course of or in relation to his employment;
(c)Fees taken in any Court or tribunal established under any law for the time being in force.

No, such activity would not be leviable to KKC. Following activities are excluded from the definition of ‘Service’ under Section 65B(44) of the Finance Act:

(a)An activity which constitutes merely,--

(b)A provision of service by an employee to the employer in the course of or in relation to his employment;
(c)Fees taken in any Court or tribunal established under any law for the time being in force.