A compilation in accordance with proposed:
- Amendments in Finance Bill, 2012
- Related definitions
- Scope of negative list as clarified by CBEC

 

For list of Negative Services please click here

Negative list of services clarifies which services are not subject to service tax under proposed finance amendments. Negative list identifies categories of services not subject to service tax, compiled in light of proposed Finance Bill amendments, together with related definitions and central board clarification on the scope of exclusions, to guide interpretation and implementation of the amended charging framework.