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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.
8/13/2019 Negative List of service tax
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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
parks etc.10
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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