Negative list of services limits service tax liability by excluding specified activities while ancillary services remain taxable.

Service tax under Section 66B applies to services provided for consideration except those excluded by the negative list in Section 66D. The negative list specifies discrete excluded service categories but contains carve-outs: services used to provide a negative-list service are not excluded, liability can be shifted under the reverse charge mechanism, and many domains (government services, agriculture, education, financial transactions, transport, advertising, and utilities) are treated by tailored rules distinguishing primary excluded activities from ancillary services that remain taxable.

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