Towing charges liable for service tax?

towing is the event , service is "crain hire services"

Dear CA.Kanhaiyalal Gupta,

Definition of service u/s 65B (44) means any activity carried out by a person for another consideration and exclude transfer of title of goods or immovable property, deemed sales, service by employer etc. Under new regime tax-ability shifted from positive list to negative list and certain services categorized as declared services. Towing is service. No service specific registration is required in view of recent changes of Budget 2012.

Regards,

RAJESH CHOUDHARY

Crain hire services is a taxable service it will be fall under other than negative list services. 

could you guyz please elaborate the scene before enactment of negetive services...

i have notices for my client for FY11-12