https://www.taxtmi.com/article/detailed?id=6522 The article calls for abolition of the Other Than Negative List, arguing it functions as a residual catch all allowing arbitrary taxation of disputed or omitted services. It warns that such classification can deprive assessees of classification dependent benefits, including abatements and the Reverse Charge Mechanism, and that ambiguities should be resolved in favour of the taxpayer. The author criticises reliance on non statutory accounting codes and likens the category to a previously abolished residual tariff item, urging united opposition by service taxpayers. en-us Sat, 14 Nov 2015 12:14:16 +0530 Sat, 14 Nov 2015 12:14:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=6522 The article calls for abolition of the Other Than Negative List, arguing it functions as a residual catch all allowing arbitrary taxation of disputed or omitted services. It warns that such classification can deprive assessees of classification dependent benefits, including abatements and the Reverse Charge Mechanism, and that ambiguities should be resolved in favour of the taxpayer. The author criticises reliance on non statutory accounting codes and likens the category to a previously abolished residual tariff item, urging united opposition by service taxpayers. Articles Service Tax Sat, 14 Nov 2015 12:14:16 +0530 https://www.taxtmi.com/article/detailed?id=6522