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TMI BlogNegative list ServiceX X X X Extracts X X X X X X X X Extracts X X X X ..... Negative list Service X X X X Extracts X X X X X X X X Extracts X X X X ..... case law. Thanks Reply By PAWAN KUMAR: The Reply: As per my view, service tax would not be charged becuase the service being performed is still under negative list. Reply By Rajesh Nathoo: The Reply: Kindly explain the service in detail . Go though Sec. 66F , Refernce to a service (i.e. main service ) shall not include refrence to a service which is used for providing main service . If you ar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e acting as an agent or intermediary between the main service provider and receipient . , u are liable to pay ST on this extra amount only , not on whole amount . Reply By SNEHAL SHAH: The Reply: Dear , If your service include below list of services then your service cover under negative list of service and no service tax liability . Negative List of Service Tax 2013-14 Negative list of Servi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce Tax is comprised of following 17 heads. I have given all the 17 heads of negative list of Service Tax below. * Services by Government or a local authority excluding the following services to the extent they are not covered elsewhere: * services by the Department of Posts by way of speed post, express parcel post, life insurance, and agency services provided to a person other than Government ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ; * services in relation to an aircraft or a vessel, inside or outside the precincts of a port or an airport; * transport of goods or passengers; or * Support services, other than services covered under clauses (i) to (iii) above, provided to business entities. * Services by the Reserve bank of India; * Services by a foreign diplomatic mission located in India. * Services relating to a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... griculture or agricultural produce by way of - * agricultural operations directly related to production of any agricultural produce including cultivation, harvesting, threshing, plant protection or seed testing; * supply of farm labour; * processes carried out at an agricultural farm including tending, pruning, cutting, harvesting, drying, cleaning, trimming, sun drying, fumigating, curing, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sorting, grading, cooling or bulk packaging and such like operations which do not alter essential characteristics of agricultural produce but make it only marketable for the primary market; * renting or leasing of agro machinery or vacant land with or without a structure incidental to its use; * loading, unloading, packing, storage or warehousing of agricultural produce; * agricultural exten ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sion services; * Services by any Agricultural Produce Marketing Committee or Board or services provided by a commission agent for sale or purchase of agricultural produce. * Trading of goods. * Any process amounting to manufacture or production of goods. * Selling of space or time slots for advertisements other than advertisements broadcast by radio or television. * Service by way of acc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ess to a road or a bridge on payment of toll charges. * Betting, gambling or lottery. * Admission to entertainment events or access to amusement facilities. * Transmission or distribution of electricity by an electricity transmission or distribution utility. * Services by way of - * Pre-school education and education up to higher secondary school or equivalent; * Education as a part of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a curriculum for obtaining a qualification recognized by law; * Education as a part of an approved vocational education course. * Services by way of renting of residential dwelling for use as residence; * Services by way of - * extending deposits, loans or advances in so far as the consideration is represented by way of interest or discount; * inter-se sale or purchase of foreign curren ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cy amongst banks or authorized dealers of foreign exchange or amongst banks and such dealers; * Service of transportation of passengers, with or without accompanied belongings, by - * a stage carriage; * railways in a class other than - (A) first class; or (B) an air conditioned coach; * metro, monorail or tramway; * inland waterways; * public transport, other than predominantly for to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... urism purpose, in a vessel between * places located in India; and * metered cabs, radio taxis or auto rickshaws; * Services by way of transportation of goods - * by road except the services of - * a goods transportation agency; or * a courier agency; * by an aircraft or a vessel from a place outside India up to the customs station of clearance in India; or * by inland waterways; 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 7. Funeral, burial, crematorium or mortuary services including transportation of the deceased. 2 extra services included in Negative list Two more services have been included in the negative list for service tax. These are: Vocational courses offered by institutes affiliated to the State Council of Vocational Training; and, testing activities in relation to agriculture and agricultural produce. ..... X X X X Extracts X X X X X X X X Extracts X X X X .....
Thanks and Regards,
SNEHAL SHAH X X X X Extracts X X X X X X X X Extracts X X X X
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