https://www.taxtmi.com/article/detailed?id=1698 The Finance Act, 2012 applies a negative list framework making all non listed activities taxable services by expanding the statutory definition to include "declared services," thereby subjecting activities that overlap with State List entries (transport of goods, renting and construction, hire purchase, supply of food/drink, cable/DTH entertainment, hotel accommodation) to Service Tax under residuary power; the article argues these activities should be excluded from the Service Tax net until GST creates concurrent taxing jurisdiction to avoid encroachment on state legislative competence. en-us Mon, 23 Apr 2012 11:33:03 +0530 Mon, 23 Apr 2012 11:33:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=1698 The Finance Act, 2012 applies a negative list framework making all non listed activities taxable services by expanding the statutory definition to include "declared services," thereby subjecting activities that overlap with State List entries (transport of goods, renting and construction, hire purchase, supply of food/drink, cable/DTH entertainment, hotel accommodation) to Service Tax under residuary power; the article argues these activities should be excluded from the Service Tax net until GST creates concurrent taxing jurisdiction to avoid encroachment on state legislative competence. Articles Service Tax Mon, 23 Apr 2012 11:33:03 +0530 https://www.taxtmi.com/article/detailed?id=1698