Taxable service or not ??

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Dear sir/madam Whether hair drying is a taxable service or not .
Replies (8)

YES. IT IS A TAXABLE SERVICE.

Since there is no entry in negative list of this service, It is taxable.

To decide liability of HAIR DRYING under ST.

1st- Check whether it is a service as defined - Yes

2nd- Check whether in Negative List - Not there.

3rd - Check whther any entry in mega exemption ( 25/12) fully covering the activity - not there.

4th - Check whether branded service? If not then whether taxable service amounted to rs. 10 Lakhs in previous year. If not eligible for exemption upto Rs. 10 Lakhs.

5th- Once liable eligible for capital goods + inputs + input service credit.

Thanq very  much madhukar , ravi soni and rakesh 

Yes.hair dying service is taxable
Im working in a lpg gas agency...we collect processing fee of 350 rs for releasing new gas connection....will this also attract st if itvis more than 10 lacs.....i think yes.....its v much an activity for consideration......

Yes it is a taxable service.

YES it is taxable... it is nowhere metioned in NEGATIVE LIST 


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