Negative list

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Querist : Anonymous

Querist : Anonymous (Querist)

16 October 2013 What is the negative List in service Tax?

Which servises are included in this list?

CA Rinkal

CA Rinkal (Expert)
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16 October 2013 dear anonymous

in the prior there is specifically mentioned that on which services, service tax applies..

but after introduction of negative list, there is clarification that on which services, service tax will not applies..

it means taxable services are those with are not mentioned in the negative list.

you may check the list of services from the books available in the market