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          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.

          <h1>Service tax levy on taxable services excluding the negative list, with tax computed on service value and collected as prescribed.</h1> There shall be levied a tax on the value of all services, other than those services specified in the negative list, provided or agreed to be provided in the taxable territory by one person to another and collected in such manner as may be prescribed; the provision was inserted by the Finance Act, 2012 and has been amended subsequently to substitute the applicable rate, omit an explanatory clause, and to record a later special provision for retrospective exemption and refund for specified reinsurance services under certain agricultural insurance schemes.

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