Charging section u/s 66B. Charging section is heart of every taxation act. Section 4 in income tax act. Section 3 in Excise. Section 12 in Customs, Section 6 in CST. Section 66B in service tax. Anybody who is interested in understanding and studying taxation subject should start with charging section. Charging section creates levy. Levy is always created by Act. But collection is always through rules. This charging section further paves ways and leads us to many definitions and rules. Therefore in this connection we shall also understand the meaning of service u/s 65B(44).