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Negative List in Service Tax - w.e.f 1.6.2012
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Negative List in Service Tax - w.e.f 1.6.2012

Ch. No.


1 Services by Government or a local authority
2 Services by the Reserve Bank of India
3 Services by a foreign diplomatic mission located in India
4 Services relating to agriculture
5 Trading of goods
6 Any process amounting to manufacture or production of goods
7 Selling of space or time slots for advertisements
8 Service by way of access to a road or a bridge on payment of toll charges
9 Omitted - Admission to entertainment events or access to amusement facilities - From 1.7.2012 to 31.3.2015
10 Transmission or distribution of electricity
11 Omitted - Services by way of education - From 1.7.2012 to 14.5.2016
12 Services by way of renting of residential dwelling for use as residence
13 Financial Sector
14 Service of transportation of passengers
15 Services by way of transportation of goods
16 Funeral, burial, crematorium or mortuary services

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