Brief explanation about notificaiton

1.Notification No:25/2012-Mega exemption notification

-contain all cases in which various services are exempted from Service tax

2.Notification No.26/2012-Abatement Notification

-contain a list of services on which abatement(partial exemption ) is avaiable with T&c of availing the same.

3.Notification No.30/2012
-contains the list of services where liabliity to pay tax is on service receiver or partly on both s.rec & provider..

There is no notification w.r.t Negative list of services

The -ve services are contained in Sec 66D of Finance Act(ST),1994.

Thank you so much