What is Scope of levy of service tax?

Scope of levy of service tax
Section 66 of chapter V of Finance Act 1994 provides for levy of tax on value of taxable
services.
Section 65 (105) of the Act define taxable services to mean any service provided or to be
provided to a client, by a Mandap keeper, to a client, by a practising chartered accountant
etc. Thus, it can be said that service tax is leviable not only on the value of taxable
services provided, but also on the value of services to be provided i.e. advance payment.