Meaning of Service under service tax law :

Service constitute a very heterogeneous spectrum of economic activities. Service is a value addition that can be perceived but cannot be seen ,as it is intangible, however usage of some goods during the course of rendering the service would not mean that there is no service .It is predominant factor in each case ,which is to be studied to arrive at a conclusion.

The term service has not been statutorily defined when service tax law was brought for the first time in India in the year  1994 by enacting the Finance Act ,1994. ‘Service is defined for the first time w.e.f.1-7-2012 vide section 65B (44). As per the definition “Any activity carried out by a person for another for consideration is service. It also includes declared service.”

Declared service means a service declared as such under section 66E –