Hello everyone....
Can someone please tell me difference between serviceses mentioned under section 65 and the Negative list of servises ????
Thanks in advance...:-) :-)
Ashwani Narnoli
(.)
(1843 Points)
Replied 06 April 2013
now w.e.f. 1.07.2012 the services mentioned under section 65(105) has been abolished. Further, the services mentioned in the negative list are those which are expressly kept outside from the purview of service tax i.e. no service tax on them.
krina
(student)
(1263 Points)
Replied 06 April 2013
thanksss alot sir, so does it means that service tax is chargable on All services (Except 17 Services those mentioned in Negative List)..
CA MANOJ
(CA, MBA, B.Com)
(141 Points)
Replied 10 April 2013
yes except the services mentioned in negative list service tax is apllicable to all other services
If any mega exemption or abatement is available then the tratment of service tax will be followed accordingly.