Negative list and exemptions notification

dineshsinghgaharwar (ass manager accounts) (73 Points)

12 August 2014  

as per negative list (Sec 66 D) 17 heads are covered on which service tax is not applicable & vide exemption notification no 25 of june 2012 some 39 service are exempted . So in all 17 + 39 services are not in service tax net. Pls anyone can elaborate on negative list & exemption notification no 25 .Do they corelate ?