<h1>Negative list service taxation: all services in the taxable territory are taxable unless expressly excluded, with place of provision rules determining jurisdiction.</h1> The Guide explains the negative list service tax regime: all services for consideration within the taxable territory are taxed unless excluded. It expounds the statutory definition of 'service' with its exclusions and explanations, the charging provision, declared services, valuation and Cenvat treatment, the Point of Taxation Rules, reverse charge implications, the consolidated mega exemption, and the Place of Provision Rules which determine taxing jurisdiction by defaulting to the recipient's location and by special rules for performance based, immovable property, event, transport and specified service categories.