https://www.taxtmi.com/manuals?id=698 Service tax under Section 66B applies to services provided for consideration except those excluded by the negative list in Section 66D. The negative list specifies discrete excluded service categories but contains carve-outs: services used to provide a negative-list service are not excluded, liability can be shifted under the reverse charge mechanism, and many domains (government services, agriculture, education, financial transactions, transport, advertising, and utilities) are treated by tailored rules distinguishing primary excluded activities from ancillary services that remain taxable. en-us Thu, 28 Jun 2012 12:27:00 +0530 Wed, 11 Oct 2023 13:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=698 Service tax under Section 66B applies to services provided for consideration except those excluded by the negative list in Section 66D. The negative list specifies discrete excluded service categories but contains carve-outs: services used to provide a negative-list service are not excluded, liability can be shifted under the reverse charge mechanism, and many domains (government services, agriculture, education, financial transactions, transport, advertising, and utilities) are treated by tailored rules distinguishing primary excluded activities from ancillary services that remain taxable. Manuals Service Tax Thu, 28 Jun 2012 12:27:00 +0530 https://www.taxtmi.com/manuals?id=698