kumar hattanna (Officer - Excise) (525 Points)
31 August 2013
Negative list (Section 66D of Finance Act 1994)
Certain services are made non-taxable, specifically by the Act.
These 'services' are specified in "Negative list"
Implications:
The services specified in "Negative List" are "NON TAXABLE"
Once the services are withdrawn from the Negative list, it will become "TAXABLE SERIVCE".
List can be seen in Sec 66D,
NAGASAI.K
(Article Assistant)
(193 Points)
Replied 31 August 2013
Negative List of Service Tax:
Refer the below link
https://www.nirc-icai.org/backgroundmaterial/Workshop_ServiceTax_16042013.pdf
Chinnu Raj
(CA Final Student B.Com)
(1067 Points)
Replied 31 August 2013
Hii Kumar , the link provided by Naga Sai is better you can go with that....
CAclubindia
