08 February 2016
There are 17 services mentioned in negative list under sec.66D of the Act, which are not taxable. Over and above these 17 services, certain specific services mentioned in the notifications 25/2012-ST (Mega Exemption Notification) are exempted from tax liability. Both negative list and Mega exemption notification is active. Mega exemption notification was modified by issuing a number of notifications.
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