https://www.taxtmi.com/article/detailed?id=1794 The document contrasts the negative list approach with a consolidated notification of exempted services, noting many prior exemptions were retained and some items shifted between exclusion and exemption. It enumerates principal exempt categories including health care, charitable and educational services, certain legal, cultural, transport, construction and government related services, and explains that negative list items are excluded from the statutory definition of "service" while notification based exemptions remain services relieved from levy by delegated power; amendment routes differ accordingly. en-us Sat, 30 Jun 2012 18:45:33 +0530 Sat, 30 Jun 2012 18:45:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=1794 The document contrasts the negative list approach with a consolidated notification of exempted services, noting many prior exemptions were retained and some items shifted between exclusion and exemption. It enumerates principal exempt categories including health care, charitable and educational services, certain legal, cultural, transport, construction and government related services, and explains that negative list items are excluded from the statutory definition of "service" while notification based exemptions remain services relieved from levy by delegated power; amendment routes differ accordingly. Articles Service Tax Sat, 30 Jun 2012 18:45:33 +0530 https://www.taxtmi.com/article/detailed?id=1794