Taxable service or not ??

YES. IT IS A TAXABLE SERVICE.

To decide liability of HAIR DRYING under ST.

1st- Check whether it is a service as defined - Yes

2nd- Check whether in Negative List - Not there.

3rd - Check whther any entry in mega exemption ( 25/12) fully covering the activity - not there.

4th - Check whether branded service? If not then whether taxable service amounted to rs. 10 Lakhs in previous year. If not eligible for exemption upto Rs. 10 Lakhs.

5th- Once liable eligible for capital goods + inputs + input service credit.

Thanq very  much madhukar , ravi soni and rakesh 

Yes it is a taxable service.

YES it is taxable... it is nowhere metioned in NEGATIVE LIST