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Negative List in Service Tax - w.e.f 1.6.2012
Home List Manuals Service Tax Manual Negative List in Service Tax - w.e.f 1.6.2012

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

Ch. No.

Topic

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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