https://www.taxtmi.com/circulars?id=11384 Proposal shifts service taxation to a Negative List, retaining the broad definition of "service" but confining levy to transactions by persons independently carrying out economic activities for consideration. It excludes employees acting under employment contracts and non commercial or gratuitous activities, preserves Central power to declare services, and specifies a revised Negative List across government services, social welfare, finance, transport, construction, education and health. Implementation requires Place of Taxation/Supply Rules and allows targeted exemptions and notified exceptions for operational clarity. en-us Fri, 18 Nov 2011 00:00:00 +0530 Sat, 19 Nov 2011 10:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=11384 Proposal shifts service taxation to a Negative List, retaining the broad definition of "service" but confining levy to transactions by persons independently carrying out economic activities for consideration. It excludes employees acting under employment contracts and non commercial or gratuitous activities, preserves Central power to declare services, and specifies a revised Negative List across government services, social welfare, finance, transport, construction, education and health. Implementation requires Place of Taxation/Supply Rules and allows targeted exemptions and notified exceptions for operational clarity. Circulars Service Tax Fri, 18 Nov 2011 00:00:00 +0530 https://www.taxtmi.com/circulars?id=11384