https://www.taxtmi.com/article/detailed?id=5583 Negative-list exemptions remove specified services from service tax: agriculture-related activities (including horticulture, animal husbandry, dairying and fishing) and sale of space or time for advertisement (except broadcasting) are not taxable; pure trading requires transfer of title and non-passing of property or right-to-use arrangements may attract tax. Processes amounting to manufacture are outside service tax while non-manufacturing processes for another are taxable unless notified job-work exemptions apply. Transportation by inland waterways and notified distribution/transmission of electricity are exempt; mixed or bundled services require dominant-character analysis under section 66F to determine taxability. en-us Tue, 22 Apr 2014 06:38:32 +0530 Tue, 22 Apr 2014 06:38:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=5583 Negative-list exemptions remove specified services from service tax: agriculture-related activities (including horticulture, animal husbandry, dairying and fishing) and sale of space or time for advertisement (except broadcasting) are not taxable; pure trading requires transfer of title and non-passing of property or right-to-use arrangements may attract tax. Processes amounting to manufacture are outside service tax while non-manufacturing processes for another are taxable unless notified job-work exemptions apply. Transportation by inland waterways and notified distribution/transmission of electricity are exempt; mixed or bundled services require dominant-character analysis under section 66F to determine taxability. Articles Service Tax Tue, 22 Apr 2014 06:38:32 +0530 https://www.taxtmi.com/article/detailed?id=5583