Service tax exemption and negative list

From taxability point of view, these are indifferent, however, the difference lies in the legislative powers..... The amendments in mega exemption can be brought out by the govt./CBEC by way of a notification... However, to make any amendment in negative list... The same needs to be approved by Parliament, since it is covered under the act(I.e.section 66D)...

Thank you lot. It is useful to me.