Negative list of service tax

Negative list (Section 66D of Finance Act 1994)

Certain services are made non-taxable, specifically by the Act. 

These 'services' are specified in "Negative list"

Implications:

The services specified in "Negative List" are "NON TAXABLE"

Once the services are withdrawn from the Negative list, it will become "TAXABLE SERIVCE".

List can be seen in Sec 66D,

Negative List of Service Tax:

                                      Refer the below link

https://www.nirc-icai.org/backgroundmaterial/Workshop_ServiceTax_16042013.pdf

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