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NEGATIVE LIST

   
Negative List of Service means which are listed in section 66D of The Finance Act . A Negative List implies two things : first , a list of services which will not be subject to service tax , Secondly  other than the service mentioned in native list , all other services will become taxable which fall within the definition of “supply of service”.

 

Head

Following service are non taxable service

1

Services by Government or a local authority

Excluding the following services to the extent they are not covered elsewhere:
(i)  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; 
(ii)  services in relation to an aircraft or a vessel, inside or outside the precincts of a port or an airport;
(iii) transport of goods or passengers; or
(iv) support services, other than services covered under clauses (i) to (iii)
above, provided to business entities.

2

RBI

Services by the Reserve Bank of India

3

Foreign Diplomatic

Services by a foreign diplomatic mission located in India

4

Services relating to Agriculture by way of –

(i) agricultural operations directly related to production of any agricultural produce including cultivation, harvesting, threshing, plant protection or seed testing;
(ii) supply of farm labour;
(iii) processes carried out at an agricultural farm including tending, pruning, cutting, harvesting, drying, cleaning, trimming, sun drying, fumigating, curing, 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;
(iv) renting or leasing of agro machinery or vacant land with or without a structure incidental to its use;
(v) loading, unloading, packing, storage or warehousing of agricultural  produce;
(vi) agricultural extension services;
(vii) services by any Agricultural Produce Marketing Committee or Board or services provided by a commission agent for sale or purchase of
agricultural produce.

5

Trading Activity

Sale Purchase of goods

6

Manufacture Activity

Any process amounting to manufacture or production of goods

7

Selling of Space

Selling of Space for advertisements or time slots for advertisements other than advertisements  broadcast by radio or television

8

Toll Charges

Service by way of access to a road or a bridge on payment of toll charges

9

Lottery.

Betting, gambling or lottery.

10

Entertainment

Admission to entertainment events or access to amusement facilities.

11

Electricity

Transmission or distribution of electricity by an electricity transmission or
distribution utility

12

Education

Services by way of –
(i) pre-school education and education up to higher secondary school or
equivalent;
(ii) education as a part of a curriculum for obtaining a qualification
recognized by law;
(iii) education as a part of an approved vocational education course.

13

Renting of Residential  Prosperity

Services by way of renting of residential dwelling for use as residence;

14

Services by way of –

(i) extending deposits, loans or advances in so far as the consideration is represented by way of interest or discount;
(ii) inter-se sale or purchase of foreign currency amongst banks or authorized dealers of foreign exchange or amongst banks and such dealers;   

15

Transportation of Passengers

Service of transportation of passengers, with or without accompanied belongings, by –

  1. a stage carriage;
  2. railways in a class other than –(A) first class; or (B) an air conditioned coach;
  3.  metro, monorail or tramway;
  4. inland waterways;
  5. public transport in a vessel of less than fifteen tonne net, other than predominantly for tourism purpose; and
  6. metered cabs, radio taxis or auto rickshaws;

16

Transportations  services

Services by way of transportation of goods –
(i) by road except the services of –(A) a goods transportation agency; or(B) a courier agency;
(ii) by an aircraft or a vessel from a place outside India to the first customs station of landing in India; or
(iii) by inland waterways;

17

Funeral Services

Funeral, burial, crematorium or mortuary services including transportation of the deceased.

 

 

 

 


 

 
 
 
 
 
 

 

 

 

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