20 July 2014
Dear Mr. Abhishek, With effect from 1st July, 2012 only three categories of services/activities are not chargeable to service tax which are as follows: a) Any activity specifically excluded from definition of service as provided in clause 44 of sec 65B of the FA 1994 b) Any activity mentioned in negative list i.e. sec 66D of the FA 1994 c) any activity specifically exempted by way of notification for eg: 25/2012 etc. In your case the service is not covered under any of the above three items hence it is a taxable service.
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