Applicability of Service Tax

This service should not be taxable as it is not specifically there anywhere in the catagories covered under service tax.

But Sir,Can you provide me any sort of link to have more clarity on the same. And whether it will be covered under Business Auxilliary Services

You are right. Even I was having a feeling that it might fall under Business Auxillary Services catagory. But I dont think it can be charged under that as there is no specific catagory.

Department might interprate it under some catagory but it would be easy for you to escape.

Else I can give you a detailed view only once I understand the exact form of service you would be providing.