Negative list Service

[Shyam .]

Hi All,

If am taking a service which is covered under negative list and i added some amount and then same service provide to another person. Shall i need to charge service tax on it ?

Really appreciate if you can refer any legal language or case law.

Thanks

AI Summary

Negative list services: no service tax on covered activities unless intermediary functions make the markup a taxable service.
Whether service tax is payable when reselling a service covered by the negative list depends on characterization: if the activity remains within a negative-list head it is not taxable, but where the reseller functions as an agent or intermediary providing a distinct service, the markup or consideration attributable to that intermediary service may be subject to service tax.