• Jun
  • 06
  • 2012

Service Tax – Negative list of services w.e.f. 01.07.2012

NEGATIVE LIST OF SERVICES

(aServices by Government or a local authority excluding the following services to the extent they are not covered elsewhere:

 (i)  services by the Department of Posts by way of speed post, express parcel post, life insurance and agency services provided to a person other than Government;

(ii)  services in relation to an aircraft or a vessel, inside or outside the precincts of a port or an airport;

(iii)  transport of goods or passengers; or

(iv)  support services, other than services covered under clauses (i) to (iii) above, provided to business entities.

(bServices by the Reserve Bank of India.

(c)  Services by a foreign diplomatic mission located in India.

Any service that is provided by a diplomatic mission of any country located in India are in the negative list. This entry does not cover services, if any, provided by any office or establishment of an international organization.

(d Services relating to agriculture by way of -

 (i) agricultural operations directly related to production of any agricultural produce including cultivation, harvesting, threshing, plant protection or seed testing;

(ii)  supply of farm labour;

(iii)  processes carried out at an agricultural farm including tending, pruning, cutting, harvesting, drying, cleaning, trimming, sun drying, fumigating, curing, sorting, grading, cooling or bulk packaging and such like operations which do not alter essential characteristics of agricultural produce but make it only marketable for the primary market;

(iv)  renting or leasing of agro machinery or vacant land with or without a structure incidental to its use;

(v)  loading, unloading, packing, storage or warehousing of agricultural produce;

(vi)  agricultural extension services;

(vii)  services by any Agricultural Produce Marketing Committee or Board or services provided by a commission agent for sale or purchase of agricultural produce.

(eTrading of goods.

(fAny process amounting to manufacture or production of goods.

(gSelling of space or time slots for advertisements other than advertisements broadcast by radio or television.

(hService by way of access to a road or a bridge on payment of toll charges.

(iBetting, gambling or lottery.

(jAdmission to entertainment events or access to amusement facilities.

(k Transmission or distribution of electricity by an electricity transmission or distribution utility.

(lSpecified services relating to education

 (i)  pre-school education and education up to higher secondary school or equivalent;

(ii)  education as a part of a curriculum for obtaining a qualification recognized by law;

(iii)  education as a part of an approved vocational education course.

(m Services by way of renting of residential dwelling for use as residence;

(n Services by way of

 (i)  extending deposits, loans or advances insofar as the consideration is represented by way of interest or discount;

(ii)  inter se sale or purchase of foreign currency amongst banks or authorized dealers of foreign exchange or amongst banks and such dealers;

(oService of transportation of passengers, with or without accompanied belongings, by–

 (i)  a stage carriage;

(ii)  railways in a class other than –

(A)  first class; or

(B)  an air conditioned coach;

(iii)  metro, monorail or tramway;

(iv)  inland waterways;

(v)  public transport in a vessel of less than fifteen tonne net, other than predominantly for tourism purpose; and

(vi)  metered cabs, radio taxis or auto rickshaws;

(p Services by way of transportation of goods

 (i)  by road except the services of –

(A)  a goods transportation agency; or

(B)  a courier agency;

(ii)  by an aircraft or a vessel from a place outside India to the first customs station of landing in India; or

(iii)  by inland waterways;

(q)  Funeral, burial, crematorium or mortuary services including transportation of the deceased.

Self Explanatory need no further explanation.


24 Responses to “Service Tax – Negative list of services w.e.f. 01.07.2012”

  1. Neeraj Kuamr says:

    Dear Sir,
    I am provided on hiring basis electronic goods daily in one location to another location. I request you please send me details. And also send me how to take service tax No. & how much turnover in year.

    With Regards,
    Neeraj Kumar

  2. Deepak Tomar says:

    Kindly clarify about the applicability of service tax on a company engaged in distribution of electricity (covered in the negative list) on the work contracts for construction/maintenance of lines & sub-station etc. for which outsourcing of manpower for a defined period (not more than 1 year) throughout side agencies under contract/agreement is also involved.

  3. Deepak Tomar says:

    Kindly clarify about the applicability of service tax on a company engaged in distribution of electricity (covered in the negative list) on the work contracts for construction/maintenance of lines & sub-station etc. for which outsourcing manpower for a defined period (not more than 1 year) through out side agencies under contractor/agreement is also involved

  4. m.k.saxena says:

    Will photography is come under the negative list of service tax?

  5. adv. badani says:

    wether service provided by waying weight bridge chargeble to serivce tax

  6. Manish Patel says:

    rent a cab operator is in negative list or other than negative list

    kindly conform

    Is service tax certificate require for ammend for negative list or other than negative list

  7. Dolphin Enterprise says:

    During July 2012 it was clearly mentioned in the negtive list that the hoarding, bill board etc. where display of commercial advertisement was made, will not come under the purview of Service tax w.e.f. 1st July 2012.

    We woould like to know whether there is any planning to reintroduce the service tax in the above field now.

  8. ankit says:

    i m into laundry services which was earlier exempted from services tax. bt as per the article now am I liable to pay service tax?

  9. Ishang says:

    Requst you to plese confirm that is laundry services exempted for 37 bedded govt. owned hospital?Where turnover of laundry owner is less than Rs 10,00,000 per year.

  10. vishwakeerthi says:

    Hi,
    I need clarification in below matter.

    When contractor done only mixing work i.e., sand,Jelley provided by customer only cement need to be added to this process and mixture work is done from contractor whether this attract service tax ? if Yes what is the rate of tax….

    Please provide information regarding on this…

  11. munaf says:

    i have running business at KSRTC Bus Stand terminal,this bus stand constructed by Jawaharlal Nehru National Urban Renewal Mission fund..I have paying licence fee(Rent)every month , shall i need to pay service tax on licence fee, its a immovable property

  12. Pannalal Chakraborty says:

    Whether Lorry Weigh Bridge is come under Service Tax or not ? If it is come under the service tax then what to do ?

  13. Ajaya Kumar says:

    Please let me know whether taxi charges incurred for business purpose will come in the bracket of service tax?

  14. Yesudas says:

    will advertisement service is in the negative list?

  15. TT Vinayagam says:

    Can any one infomr about which clause covers “Any process amounting to manufacture or production of goods.”.

  16. varun gupta says:

    need to know the status for the coal depo.
    whether they covered under negative list or not?

  17. Senthilkumar says:

    Request you to give service tax details for tourist cab operators

  18. anup says:

    Dear Sir,
    I am doing outer advertising agency at oldish. As per your notification 19/st /June 12 is applicable to my business or not. The new notification implies space selling is list come under the negative. pl very fi.

  19. Santanu Ghosal says:

    Please provide me Negative List of Service Tax and New abatement in Service tax in Excel Format.

  20. CA Abdul Hannan Chandna says:

    Earlier there was no service tax on export oriented services. Now this does not appear anywhere. Should we mean now export oriented services will attract service tax. If yes, at what rates.

  21. Ravindra Nene says:

    Earlier there was no service tax on laying of water supply pipe lines. Now in negative list this does not appear any where.Does is mean now that laying of pipe line for water supply distribution will attract service tax?

  22. dr prashant says:

    does it mean that ‘HEALTHCARE SERVICE’ is also under 12% Service Tax again? as it is not specified in ‘negative list’ ?!

  23. SURESH CHANDRA PANDEY says:

    We have provide the storing space, blending, and packing of tea. Teas are collect from Sale tea warehouse of TEA Board. Is Service Tax required or not? Please explain.

  24. S.Venkataraman says:

    The negative list in respect of the transport of passengers in a vessel in the beginning had a clause on its weight i.e. less than fifteen tonne net other than predominantly used for tourism purpose.  Subsequently when the finance minister submitted the amendments on 8th May 2012 when the parliament passed the budget, the finance minister removed the words” less than fifteen tonne”.  However in the above article these words are included.   Which is correct?

Leave a Reply

GET FREE EMAIL UPDATES