TaxTMI 
TaxTMI 
TaxTMI 
Negative list Service
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....egative list Service<br> Query (Issue) Started By: - Shyam . Dated:- 26-12-2013 Last Reply Date:- 28-12-2013 Service Tax<br>Got 3 Replies<br>Service Tax<br>Hi All, If am taking a service which is covered under negative list and i added some amount and then same service provide to another person. Shall i need to charge service tax on it ? Really appreciate if you can refer any legal language or c....
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....ase law. Thanks Reply By PAWAN KUMAR: The Reply: As per my view, service tax would not be charged becuase the service being performed is still under negative list. Reply By Rajesh Nathoo: The Reply: Kindly explain the service in detail . Go though Sec. 66F , Refernce to a service (i.e. main service ) shall not include refrence to a service which is used for providing main service . If you are....
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.... acting as an agent or intermediary between the main service provider and receipient . , u are liable to pay ST on this extra amount only , not on whole amount . Reply By SNEHAL SHAH: The Reply: Dear , If your service include below list of services then your service cover under negative list of service and no service tax liability . Negative List of Service Tax 2013-14 Negative list of Servic....
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....e Tax is comprised of following 17 heads. I have given all the 17 heads of negative list of Service Tax below. * Services by Government or a local authority excluding the following services to the extent they are not covered elsewhere: * services by the Department of Posts by way of speed post, express parcel post, life insurance, and agency services provided to a person other than Government;....
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.... * services in relation to an aircraft or a vessel, inside or outside the precincts of a port or an airport; * transport of goods or passengers; or * Support services, other than services covered under clauses (i) to (iii) above, provided to business entities. * Services by the Reserve bank of India; * Services by a foreign diplomatic mission located in India. * Services relating to ag....
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....riculture or agricultural produce by way of - * agricultural operations directly related to production of any agricultural produce including cultivation, harvesting, threshing, plant protection or seed testing; * supply of farm labour; * processes carried out at an agricultural farm including tending, pruning, cutting, harvesting, drying, cleaning, trimming, sun drying, fumigating, curing, s....
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....orting, grading, cooling or bulk packaging and such like operations which do not alter essential characteristics of agricultural produce but make it only marketable for the primary market; * renting or leasing of agro machinery or vacant land with or without a structure incidental to its use; * loading, unloading, packing, storage or warehousing of agricultural produce; * agricultural extens....
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....ion services; * Services by any Agricultural Produce Marketing Committee or Board or services provided by a commission agent for sale or purchase of agricultural produce. * Trading of goods. * Any process amounting to manufacture or production of goods. * Selling of space or time slots for advertisements other than advertisements broadcast by radio or television. * Service by way of acce....
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....ss to a road or a bridge on payment of toll charges. * Betting, gambling or lottery. * Admission to entertainment events or access to amusement facilities. * Transmission or distribution of electricity by an electricity transmission or distribution utility. * Services by way of - * Pre-school education and education up to higher secondary school or equivalent; * Education as a part of ....
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....a curriculum for obtaining a qualification recognized by law; * Education as a part of an approved vocational education course. * Services by way of renting of residential dwelling for use as residence; * Services by way of - * extending deposits, loans or advances in so far as the consideration is represented by way of interest or discount; * inter-se sale or purchase of foreign currenc....
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....y amongst banks or authorized dealers of foreign exchange or amongst banks and such dealers; * Service of transportation of passengers, with or without accompanied belongings, by - * a stage carriage; * railways in a class other than - (A) first class; or (B) an air conditioned coach; * metro, monorail or tramway; * inland waterways; * public transport, other than predominantly for tou....
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....rism purpose, in a vessel between * places located in India; and * metered cabs, radio taxis or auto rickshaws; * Services by way of transportation of goods - * by road except the services of - * a goods transportation agency; or * a courier agency; * by an aircraft or a vessel from a place outside India up to the customs station of clearance in India; or * by inland waterways; 17....
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..... Funeral, burial, crematorium or mortuary services including transportation of the deceased. 2 extra services included in Negative list Two more services have been included in the negative list for service tax. These are: Vocational courses offered by institutes affiliated to the State Council of Vocational Training; and, testing activities in relation to agriculture and agricultural produce. ....
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.... Thanks and Regards, SNEHAL SHAH<br> Discussion Forum - Knowledge Sharing ....