Service tax clarification

What is declared services ?,Because Govt already introducued negative list of services which is not taxable, So other than negative list every thing is covered under taxable services, Is there any specific reason introduced for this declared services.
 

and

is cover below activities under service tax liability(either SP or SR,both)

Water charges(Local muncipalities,Panchayats provided to industries), self power generation duties, Property tax, etc., Because Power distribution under covered under negative list, no details about other govt activities

Please correct me if my understanding is wrong.

Declared services have been specifically listed so as to remove any ambiguities in the Service Tax Law. The new ST Law has defined Service and it may lead to doubts regarding taxability of certain services already taxed under old law. 

Following are declared services ( it is to be noted that all except Sl No. 5 is taxed under old law)

Thanks Roshan for a crystal clear reply.

thanks sir , for guidance 

Mr Prasade,

For your first part of the query, the answer is this:

After the 46th amendment in the Indian Constitution,  taxing definiton was expanded to the folowing categories where the State Government can levy the taxes on such transactions.  The amendment states, "It is, therefore, proposed to suitably amend the Constitution to include in article 366 a definition of "tax on the sale or purchase of goods" by inserting a new clause (29A). The definition would specifically include within the scope of that expression tax on---

(i) transfer for consideration of controlled commodities;

(ii) the transfer of property in goods involved in the execution of a works contract;

(iii) delivery of goods on hire-purchase or any system of payment by instalments;

(iv) transfer of the right to use any goods for any purpose for cash, deferred payment or other valuable consideration;

(v) the supply of goods by an unincorporated association or body of persons to a member thereof for cash, deferred payment or other valuable consideration;

vi) the supply, by way of or as part of any service, of food or any drink for cash, deferred payment or other valuable consideration.

Therefore in order to tax on the service portion in such categories, the Central Government has decided to call it as specified services. For e.g works contract.  Morever, in renting of immovable properties the Hon'ble High courts of mumbai and delhi questioned the charging section of the Service Tax stating what service is involved in renting? So, such services are included and declared in the specified services to remove ambiguity and disputes.