A query in service tax

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Hello everyone....

Can someone please tell me difference between  serviceses mentioned under section 65 and  the Negative list of servises ????

Thanks in advance...:-) :-) 

Replies (3)

now w.e.f. 1.07.2012 the services mentioned under section 65(105) has been abolished. Further, the services mentioned in the negative list are those which are expressly kept outside from the purview of service tax i.e. no service tax on them.

thanksss alot sir, so does it means that  service tax is chargable on All services (Except 17 Services those mentioned in Negative List).. 

yes except the services mentioned in negative list service tax is apllicable to all other services

If any mega exemption or abatement is available then  the tratment of service tax will be followed accordingly.


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