Negative List of Service Tax: 2013-14: Section 66D Negative List for the year 2013-14.
- Services by government or local authority excluding services by post offices, insurance and agency services to other than government person; services relating to aircraft or vessel; transport of goods and passengers; support services.
- Services by RBI
- Services by foreign diplomatic mission located in India.
- Services relating to agriculture excluding stud farming.
- Trading of goods.
- Any process amounting to manufacture or production of goods.
- Selling of space or time slots for advertisement other than broadcasts through radio or tv.
- Services by way of access to road or bridge on payment of toll charges.
- Batting, gambling or lottery
- Entry to entertainment events or amusement facilities
- Transmission or distribution of electricity
- Services by way of education like pre-school, upto higher secondary, qualification recognized by law, education approved vocational education course.
- Services by way of renting residence.
- Services by way of deposits, loans, advances or inter-se sale or purchase of foreign currency amongst banks, authorized dealers
- Service of transportation of passengers by railways normal class not first class or A/C); stage carrier; metro, monorail; inland waterways; public transport other than for tourism; places located in India and metered vehicles.
- Services by way of transportation of goods by roads except the use of goods transportation agency, courier agency; by aircraft; by inland waterways.
- Funeral, crematorium, burial or mortuary services incl transportation of deceased.
Amendments as per notification no. 18/2014 and 19/2014 – Service Tax dated 25th August, 2014 Effective from 1st October, 2014
- Radio taxis shall not be included in negative list. Hence, services by radio taxis shall come under the purview of service tax. However, abatement @ 40% will be allowed subject to condition that no cenvat credit will be available. Service tax leviable @ 4.944%
- Advertisement other than radio and tv has now been excluded from negative list. Hence, all advertisements except in print media are subject to service tax.
Amendments as per Union Budget 2015-16 in the negative list.
- Access to amusement park is now deleted from negative list. Hence the same is chargeable to service tax.
- Services by way of entertainment event is chargeable to service tax if amount if more than Rs. 500. However, the exemption to service by way of admission to entertainment events namely exhibition of cinematographic films, circus, recognized sporting events, dance, and theatre shall be continued to be exempted.
- Support service provided by the government or local authority to business entity is being excluded from the negative list. A provision is being made to exclude all services by government or local authority to a business entity from the negative list. The definition of ‘support service’ has been omitted.
