https://www.taxtmi.com/article/detailed?id=1448 The paper advocates a negative list for service taxation whereby all supplies of services are taxable except expressly excluded categories. It specifies nine sectors with detailed exemptions-governmental and international bodies, social welfare, agriculture, financial transactions, transport, construction and real estate, education, health, and miscellaneous services-and proposes a definition of service that lists inclusions (use of immovable property, construction for sale, temporary IP transfers, hire of goods, rights of entry) and explicit exclusions such as employee services and constitutional officeholders. en-us Fri, 30 Sep 2011 23:49:42 +0530 Mon, 03 Oct 2011 01:37:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=1448 The paper advocates a negative list for service taxation whereby all supplies of services are taxable except expressly excluded categories. It specifies nine sectors with detailed exemptions-governmental and international bodies, social welfare, agriculture, financial transactions, transport, construction and real estate, education, health, and miscellaneous services-and proposes a definition of service that lists inclusions (use of immovable property, construction for sale, temporary IP transfers, hire of goods, rights of entry) and explicit exclusions such as employee services and constitutional officeholders. Articles Service Tax Fri, 30 Sep 2011 23:49:42 +0530 https://www.taxtmi.com/article/detailed?id=1448