03 November 2013
All services, except notified services provided to Government are exempt from service tax since they are covered by the entries in the Negative list. The services you have mentioned are not notified services. The notified services are 1. Business promotion or business support services
2. Construction/works contract
3. Insurance services
4. Port or airport services
5. Postal services other than under Universal Service Obligations (post card, inland letter and money order)
6. Renting of an immovable property or right to enter or use an immovable property
7. Security
8. Trade fairs and exhibitions
9. Transport of goods and passengers
10. Warehousing
Hence the services provided to the Central Government is not subject to Service Tax.