Negative List - Service Tax, Indirect Tax Laws | Indirect Tax Laws - B Com PDF Download

(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;

(Please Note Only specific services such as speed post etc are liable to Service Tax. Thus, basic mail service, money order service, pension payment etc is not liable to Service Tax)

(iv) any service , other than services covered under clauses (1) to (iii) above, provided to business entities;

(Amended by Finance Act, 2015 w.e.f. from 01.04.2016 , vide Notification No. 06/2016-ST and Notification No. 15/2016-ST)

services by the Reserve Bank of India;

[Please note Services provided BY RBI are exempt (and not TO RBI)]

services by a foreign diplomatic mission located in India;

(Please Note- This exemption seems to be given in view of Vienna Convention which provides for grants immunity from local laws to the missions)

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

(Word Seed been Omitted wef 10.05.2013

(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 the essential characteristics of agricultural produce but make it only marketable for the primary market;

(Note Process includes process as Such as shelling of paddy or cleaning of wheat)

(vi) agricultural extension services;

(Please Note As per Section 65B (4) “agricultural extension” means application of scientific research and knowledge to agricultural practices through farmer education or training)

services by way of carrying out any process amounting to manufacture or production of goods excluding alcoholic liquor for human consumption

(Amended by Finance Act, 2015 applicable from 1st June, 2015 vide Notification No.14/2015-Service Tax, dated 19th May, 2015)

betting, gambling or lottery

Explanation – For the purposes of this clause, the expression “betting, gambling or lottery” shall not include the activity specified in Explanation 2 to clause (44) of section 65B;

admission to entertainment event or access to amusement facility

(Omitted vide Finance Act,2015)

services by way of—

(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 recognised by any law for the time being in force;

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

(Deleted by Finance Bill, 2016 and incorporated in Not. No. 25/2012 w.e.f. its enactment)

(i) a stage carriage;

(Deleted by Finance Bill, 2016. W.e.f. from 01.06.2016)

(ii) railways in a class other than

(A)     first class; or

(B)     an air-conditioned coach;

(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 up to the customs  station of clearance; or

(Deleted by Finance Bill, 2016. However, such services by Aircraft will be exempt under in Notification No. 25/2012-ST w.e.f. from 01.06.2016.)