Service means any activity carried out by a person for another for consideration and includes a declared service but shall not include:
1» any 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 sale; or
• a transaction in money or actionable claim;
2» provision of service by an employee to the employer in the course or in relation to his employment;
3» fees taken in any court or tribunal established under any law for the time being in force.
Further, as per section 66B of the Finance Act, Service tax is an indirect tax imposed on the value of services, other than those services specified in the negative list, provided or agreed to be provided in the taxable territory by one person to another and collected in such manner as may be prescribed.