Service tax applicability on forfieted security deposit

As per clause (44) of the new section 65B, 'service’ means, "service" means any activity carried out by a person for another for consideration, and includes a declared service, but shall not include

(a) an activity which constitutes merely,

(i) a transfer of title in goods or immovable property, by way of sale, gift or in any other manner; or

(ii) 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.

Thank You for the quick reply. 

But I need a specific answer. Whether Service Tax is applicable or not?

Not applicable. As it is not a service.