Agreements to refrain from acts treated as taxable service under Section 66E(e), attracting service tax when consideration is received. Agreements under Section 66E(e) that oblige a party, for consideration, to refrain from an act, to tolerate an act or situation, or to do an act are captured as declared services and constitute a taxable provision of service. Examples include non compete agreements and agreements to forbear from initiating legal proceedings; administrative guidance confirms these activities are treated as services when carried out for consideration.