<h1>Guidance Note Explains Services Exempt from Tax u/s 66B: Government, Agriculture, Education, and More Included.</h1> The Guidance Note on the Negative List of Services outlines the services exempt from service tax under Section 66B of the Act. The Negative List includes 17 categories, such as services provided by the government, Reserve Bank of India, foreign diplomatic missions, and those related to agriculture. It also covers trading of goods, manufacturing processes, certain educational services, renting of residential dwellings, and specific financial and transportation services. Services like advertising, electricity transmission, and funeral services are also included. The document clarifies exemptions, tax liabilities, and definitions for each category, ensuring clarity on what services are taxable.