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Other Than Negative List should be abolished

Other Than Negative List should be abolished - Service Tax - By: - KASTURI SETHI - Dated:- 14-11-2015 Last Replied Date:- 17-11-2015 - OTHER THAN NEGATIVE LIST SHOULD BE ABOLISHED The Central Govt. introduced the category of, OTHER THAN NEGATIVE LIST w.e.f. 1.7. 2012. This category/list can be called a sea where any disputed service can be fitted into by the Govt. It is a gross injustice against the assessees inasmuch as whatever has been left due to oversight by the Govt. or if there has been a .....

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s any flaw in the law or any confusion regarding proper classification of any service, the benefit should go to the assessee and not to Govt. of India. There is no dearth of legal experts in the CBEC to ascertain exact nature and classification of taxable service. The category of Other Than Negative List can be compared to Goods Elsewhere Not Specified under Tariff Item 68 of the Central Excise Tariff Act, 1944. At that time the manufacturers of excisable goods were so fed up with this classific .....

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