Small comment (joke) on negative list of service tax

CA Ganesh Karthik (Chartered Accountant) (368 Points)

20 March 2012  

Hello All...

Before you proceed further, let me tell you all that the following is only to bring a smile on the faces of all the serious people who are right now deeply involved in the Budget analysis.

I was just going through the Negative List of Service taxes, when I came across this probable provision, which I thought I must share with you all. This is to imagine to what extent Negative list can be interpreted!!! :)

The last clause (clause 17) of negative list of service tax states,

 - funeral, burial, crematorium or mortuary services including transportation of the deceased.

The moment I read this, imagine what I thought!!!!!

The transportation of the deceased alone is exempt. If the transportation is of person carrying the deceased, then its liable to Service Tax!!!!! 

Just imagine, this can be the scenario when negative list comes into picture.. You'll have absolutely no idea as to what can be taxed!!!

Pls dont get tensed. This will not happen practically.. I just thought of the extreme to extreme case, and thought of sharing it.. :)