Renting of servers

Section 65B(44) of the Finance Act,1994 defines Service as:

• any activity carried out by a person for another for consideration, and

• includes a declared service,

 Thus the service of renting of servers is covered under the definition.

Since the said service is neither covered under Negative list nor under exemption Notfn, therefore, it appears that,  you are required to pay service tax under reverse charge mechanism for such payments.

Mr. Irshaad, 

Thanks for your reply. 

Renting of immovable property but for the declared service definition would not be considered as a service.

In the absence of a inclusion in declared service, can we not assume that it is not covered under the definition of service. 

I mean renting of servers