https://www.taxtmi.com/article/detailed?id=1673 The regime shifts to a comprehensive model where services are taxable unless included in a negative list or subject to specific exemptions; input tax credit is available for business use while personal consumption bears increased service tax, some services attract shared liability between provider and receiver, and exclusions include public and social services and certain infrastructure, with a withdrawal of tax on maintenance and repair of roads and non commercial buildings. en-us Sat, 24 Mar 2012 12:46:54 +0530 Sat, 24 Mar 2012 12:46:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=1673 The regime shifts to a comprehensive model where services are taxable unless included in a negative list or subject to specific exemptions; input tax credit is available for business use while personal consumption bears increased service tax, some services attract shared liability between provider and receiver, and exclusions include public and social services and certain infrastructure, with a withdrawal of tax on maintenance and repair of roads and non commercial buildings. Articles Service Tax Sat, 24 Mar 2012 12:46:54 +0530 https://www.taxtmi.com/article/detailed?id=1673