In terms of Section 66B of the Act, service tax will be leviable
on all services provided in the taxable territory by a person to another for a
consideration other than the services specified in the negative list. Due to
Section 66B, the regime of service tax from taxable 119 services to 17 services
under negative list. Meaning thereby that except these 17 Services, all
Services will be taxable under Service tax. In all, there are seventeen heads
of services that have been specified in the negative list.
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» Analysis of Negative List of Service Tax By CA Nitin Gupta
Analysis of Negative List of Service Tax By CA Nitin Gupta
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