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of <h1>New Service Tax Scheme from Finance Act 2012 Starts July 1; Negative List Levy Introduced.</h1> The Finance Act 2012, following Presidential Assent on May 28, 2012, introduces a new service tax levy scheme, effective July 1, 2012, known as the negative list based levy. Notifications No. 19 to No. 23/2012-ST, dated June 5, 2012, have been issued in this regard. Trade associations are urged to widely disseminate this information among their members. The relevant portion of the Finance Act and the notifications are enclosed for reference. The Commissioner of Service Tax, based in New Delhi, issued this notice to ensure compliance and awareness within the trade community.
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