Negative list of services (w.e.f. 1-7-2012)

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....s by way of speed post, express parcel post, life insurance and agency services provided to a person other than Government; (ii) services in relation to an aircraft or a vessel, inside or outside the precincts of a port or an airport; (iii) transport of goods or passengers; or (iv) 5[any service] other than services covered under clauses (i) to (iii) above, provided to business entities; (....

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....th or without a structure incidental to its use; (v) loading, unloading, packing, storage or warehousing of agricultural produce; (vi) agricultural extension services; (vii) services by any Agricultural Produce Marketing Committee or Board or services provided by a commission agent for sale or purchase of agricultural produce; (e) trading of goods; 12[***] 3[(g) selling of space for ad....

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.... amongst banks and such dealers; (o) service of transportation of passengers, with or without accompanied belongings, by- (i) 10[***] (ii) railways in a class other than- (A) first class; or (B) an airconditioned coach; (iii) metro, monorail or tramway; (iv) inland waterways; (v) public transport, other than predominantly for tourism purpose, in a vessel, between places located in ....

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...., radio taxis or auto rickshaws;" 5. Substituted vide THE FINANCE ACT, 2015 w.e.f. ........, before it was read as, "support services" 6. Substituted vide THE FINANCE ACT, 2015 w.e.f. 1st day of June, 2015, before it was read as, "(f) any process amounting to manufacture or production of goods;" 7. Inserted vide THE FINANCE ACT, 2015 w.e.f. 1st day of June, 2015 8. Omitted vide THE F....