What is Output Service [Rule 2 (p)]?

Output Service [Rule 2 (p)]: “Output Service” means any taxable service
provided by the provider of taxable service, to a customer, client, subscriber,
policy holder or any other person, as the case may be, and the expressions
’provider’ and ‘provided’ shall be constructed accordingly. If a person liable for
paying service tax does not provide any taxable service or does not
manufacture final products, the service for which he is liable to pay service tax
shall be deemed to be the output service. However, Goods Transporting
Agency services are excluded from the scope of ‘Output Services’