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        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.

        <h1>Negative list taxation for services outlines scope, taxability, exemptions and place-of-provision rules for administration.</h1> Negative-list taxation for services provides a Draft Guidance Paper that defines 'service', sets criteria for taxability, proposes a Negative List, lists Declared Services and exemptions under a mega-notification, and supplies rules of interpretation; it is accompanied by Draft Place of Provision of Services Rules and proposed common registration formalities with draft amendments and consolidated registration and return forms to align central excise and service tax compliance.

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