Negative List of Services excludes government, agricultural, financial, transport, education and utility services from service tax coverage. The Negative List identifies services outside service tax coverage, including government and RBI services (with enumerated exceptions), foreign diplomatic mission services, extensive agricultural activities and related services, trading and manufacturing processes, non-broadcast advertising space sales, toll road access, gambling, entertainment admissions, electricity transmission by utilities, pre-school to higher secondary and approved vocational education, residential renting for residence, financial services where consideration is interest or discount, specified passenger and goods transportation services, and funeral and mortuary services.
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.
Negative List of Services excludes government, agricultural, financial, transport, education and utility services from service tax coverage.
The Negative List identifies services outside service tax coverage, including government and RBI services (with enumerated exceptions), foreign diplomatic mission services, extensive agricultural activities and related services, trading and manufacturing processes, non-broadcast advertising space sales, toll road access, gambling, entertainment admissions, electricity transmission by utilities, pre-school to higher secondary and approved vocational education, residential renting for residence, financial services where consideration is interest or discount, specified passenger and goods transportation services, and funeral and mortuary services.
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