Negative list of services excludes specified government, agricultural, education, transport, financial and other services from service tax coverage. The Negative list excludes specified categories from service taxation: government and local authority services with limited exceptions, Reserve Bank and diplomatic mission services, agricultural operations and related services, trading of goods, manufacturing processes, certain advertising and toll services, gambling and entertainment admissions, electricity transmission, specified educational services, residential renting, certain financial services based on interest or interbank currency dealings, specified passenger and goods transport modes, and funeral and mortuary services.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Negative list of services excludes specified government, agricultural, education, transport, financial and other services from service tax coverage.
The Negative list excludes specified categories from service taxation: government and local authority services with limited exceptions, Reserve Bank and diplomatic mission services, agricultural operations and related services, trading of goods, manufacturing processes, certain advertising and toll services, gambling and entertainment admissions, electricity transmission, specified educational services, residential renting, certain financial services based on interest or interbank currency dealings, specified passenger and goods transport modes, and funeral and mortuary services.
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