Negative list concept was introduced from 1.7.2012

Negative list means the list of services which are exempt from service tax


As per Section 66B of Finance Act, 1994,

service tax shall be levied on all services, except the services specified in the negative list


As per Sectin 66D, there are total 17 services which are in negative list as mentioned below






Service tax was imposed on only some services.

List of taxable services was given, if service did not fall in the list, it was exempt


Now from 1 July 2012

Service tax is imposed on all services except those given in negative list

Hence, if sevice was not mentioned in negative list, it becomes taxable



Though services not mentioned in negative list are normally taxable, they may be exempted by Central Government by passing exemption notification




What do you mean by selective and comprehensive coverage of services for the purpose of service tax? Which system is being adopted in India?

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CA Maninder Singh

CA Maninder Singh is a Chartered Accountant for the past 14 years. He also provides Accounts Tax GST Training in Delhi, Kerala and online.