Service tax negative list

Hi All,

I have the following doubts in the Service Tax Negative list. I wish to have your valuable opinions and clarifications

1. The CG by amending the negative list clause (process amounting to manufacture), Central govt CG has derived an authority to levy service tax on the job workers who manufacture the alcoholic liquor for human consumption. My question is does the CG has constitutional authority in levying the Service tax on alcoholic liquor which is state exercisable?
2. In the negative list the educational services till secondary higher education, etc are covered. My question is that does this mean that the private coaching centres offering tutorials for class 10 are also covered in this? However it is certain that the private coaching services for the graduation and professional studies are not covered in the negative list as they don’t fall within the scope of “recognized by law.”
3. In the negative list the sale or purchase of foreign currency, among the banks or the authorized dealers or among bank and such dealers are covered. Mere sale or purchase of foreign currency is nothing but transaction in money, which is excluded from the definition of service. My question is that, is this negative list clause is introduced to include the commission charged among between the above parties? In other words, if SBI sells dollars to Axis bank and pays commission, is this commission covered in the negative list?
4. In the negative list of passenger transport services, my question is if a research scholar travelled on education visa (not tourism) to USA by vessel, is this transaction covered in the negative list?
5. The renting of residential dwelling for residential use is covered in the negative list. And CBEC clarified that residential use doesn’t include temporary stay and hence hotels, guest houses, inns, etc are not covered by the negative list and are taxable. If a hotel enters into long stayer contract (say for 6months) with ABC ltd at a discounted rate of Rs. 1500 per day (rack rate being Rs. 5000 per day), is this transaction covered by the negative list? Is the opinion same if the duration of stay is 1 year or 3 years?
6. The negative list covers the cremation services and making it non taxable:-

• Does this include the cremation services performed for animals?
• If a person charters a flight from Mumbai to USA for his health checkup. However, unfortunately he dies midway. Now is the airline company liable to collect the ST?

Thanks in advance!!