Refraining from an act/ tolerating an act / situation

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....is a new category of activity which has been covered into service tax by this entry. It covers followings activities: Agree to refrain from an act, Agree to tolerate an act, Agree to tolerate a situation and Agree to do an act. All these activities if agreed upon for a consideration, it will cover in this entry and will be liable to service tax. Example of such activities: - Non-compete agreeme....