https://www.taxtmi.com/article/detailed?id=1759 A negative list-based service tax regime institutes a general charge of service tax on the value of all services except those specified in the negative list or covered by mega-exemption and related notifications. The statutory changes introduce new definitions, a charging provision, Place of Provision Rules to determine taxing jurisdiction, declared services for deemed sales, interpretation principles for bundled services, revised reverse-charge and abatement mechanisms, and valuation rules for works contracts, while repealing earlier provisions that defined and classified taxable services. en-us Wed, 06 Jun 2012 14:42:12 +0530 Wed, 06 Jun 2012 14:42:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=1759 A negative list-based service tax regime institutes a general charge of service tax on the value of all services except those specified in the negative list or covered by mega-exemption and related notifications. The statutory changes introduce new definitions, a charging provision, Place of Provision Rules to determine taxing jurisdiction, declared services for deemed sales, interpretation principles for bundled services, revised reverse-charge and abatement mechanisms, and valuation rules for works contracts, while repealing earlier provisions that defined and classified taxable services. Articles Service Tax Wed, 06 Jun 2012 14:42:12 +0530 https://www.taxtmi.com/article/detailed?id=1759