Services becoming taxable w.e.f. 01.07.2012- advisable to pay and to receive evidence of payment before 30.06.2012 to avoid extra liability, contingency and disputes. -Many services will become taxable w.e.f.01.07.2012:- On new regime of taxable services based on negative list and deemed service etc. coming into force or becoming effective w.e.f. 01.07.2012 many services shall become taxable which are not taxable under existing service tax provisions.