Explanation:

The Central Board of Excise and Custom renamed as Central Board of Indirect taxes and Customs (CBIC) is the nodal national agency responsible for administering Customs, Central Excise, Service Tax & Narcotics in India.
Service tax is a tax levied by Central Government of India on services provided or agreed to be provided excluding services covered under negative list and considering the Place of Provision of Services Rules, 2012 and collected as per Point of Taxation Rules, 2011 from the person liable to pay service tax.