Negative List of service tax

8/13/2019 Negative List of service tax

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NEGATIVE LIST

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LIST OF NEGATIVE SERVICES

Sec 65B , it

specificallyexcludes serviceslisted in the

negative list. Wherever the termtaxable service is

used it does includethe services listed in

the negative list.

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Services by Govt. orLocal Authority..

Excluding

Services by post Department such asSpeed post, express parcel post, life

insurance provided to a person otherthan Govt..

Transport of goods or passengers

Services in relation to aircraft orvessel, port or airport

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Meaning of Government and Local Authority

The phrase Government has not been defined in this Act. Asper General Understanding Government includes both CentralGovernment and any State Government.

Local Authority is nothing but Panchayat, Municipality,

Cantonment Board, development board and regional council.

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A statutory body, corporation or anauthority created by the Parliament

or a State Legislature cannot be

regarded as Government and localauthority.

All services provided by theReserve Bank of India (RBI)

are in the negative list.Services provided to the RBIare not in the negative list so

it is taxable.

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Any services by a

diplomatic missionlocated in India. Thisentry does not cover

services, if any,provided by any office

or establishment of aninternationalorganization.

Processesamounting to

manufacture ofgoods

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Services relating to agriculture or agriculturalproduce..

Includingcultivation,harvesting,

seed testingetc..

Supply offarm labour

Renting orleasing of

agromachinery orvacant land

Loading orunloading,

packing,storage or

warehousing

ofagriculturalproduce.

Services ofmarketing

Committeeby a

commissionagent for

Sale ofAgricultural

produce.

Agriculturalextension

services Likescientific

research &knowledgeto farmerthrough

education

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Services by commission agent, clearing

and forwarding agent because the title in

the goods never passes on to such

agents.

Betting, gambling or lottery except

services that are used for organizing

Such events are not covered in this

service.


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Selling of space or time slot for advertisement other

than TV or Radio.

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Taxable Non-taxable

Sale of space or time for advertisement tobe broadcast on radio or television Sale of space for advertisement in print -media

Sale of time slot by a broadcastingorganization.

Sale of space for advertisement in boardspublic places, buildings, conveyances, cell

phones, automated teller machines,internet.


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Service by way ofaccess to a road or a

bridge on payment oftoll charges

It may beNational Highwayor state highway

Collectioncharges or

service chargespaid to any toll

collectingagency are notcovered in the

entry

Admission toEntertainment events

and access toamusement facilities.

Entertainmentevents such asexhibition offilms, circus,

sporting events,award functions,

danceperformances,

musical

performances

Amusementfacilities wherefun is provided

by means ofamusementparks,

amusementarcades, waterparks, theme

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The Central ElectricityAuthority

A State Electricity Board

The Central TransmissionUtility (CTU)

A State Transmission Utility(STU)

Transmission or distribution ofelectricity by an electricity

transmission or distributionutility.

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Services byway of

Pre-school

education andeducation up to

higher secondaryschool

Education as partof curriculum

Vocationaleducation course.

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Renting of residential

dwelling for use asresidence includes

letting, leasing,licensing does not

include hotel, motel,guest house, camp

site, lodge, houseboat etc

Funeral, burial,crematorium or

mortuary servicesincluding

transportation of the

deceased.

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A stage carrier.

Railway other than first or airconditional coach.

Metro or monorail.

Public transport other thanpredominantly for tourism purpose.

Meter cabs or auto rickshaws.

TransportationService to

passengers, withor without

accompanied

belongings, by-

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Services by way of transportation of goods (except GTAand Courier) including vessel or aircraft waterways

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Nature of service relating to transportation of goods Whether covered inthe negative list

entry?

By railways No

By air within the country or abroad No

By a vessel in the coastal waters No

By a vessel on a national waterway Yes

Services provided by a GTA No

Documents

Negative List of service tax