Negative Service Tax

[guna ch]

Dear Sir/s

Could you please advise me what are the negative services. how can i find the list of neagative services

[Mridul Sethi]

pls refer service tax notfn no.30 & 45 / 2012.

[CASeetharaman KC]

Please refer to Section 66D of Chapter V of the Finance Act 1994 where Negative List is specified

[JAMES PG]

You can also refer to CBEC Education Guide on Service Tax Page Nos 133 & 134

AI Summary

Negative List services: classification is governed by Section 66D, with notifications and CBEC guidance clarifying exclusions. Negative services are excluded from service tax under the statutory Negative List provision; consult that provision, the relevant revenue notifications that clarify scope and application, and the CBEC Education Guide for explanatory notes and examples to determine whether an activity qualifies as a negative service.