Service tax scope clarification: draft circular consolidates technical rulings, withdraws prior clarifications and defines taxable services and valuation. The draft circular consolidates departmental interpretations on service tax, superseding prior technical clarifications and establishing a reference coding system for taxable services and issues. It restates that the document reflects administrative interpretation, not statute, and applies statutory definitions and valuation rules to specific fact patterns-clarifying taxability of activities such as courier and exhibition services, mandap letting, authorized service station reimbursements, composite international air tickets, services by sovereign authorities and Department of Posts, and financial services items like entry/exit loads.