{"id":272,"date":"2014-02-25T00:00:00","date_gmt":"2014-02-24T18:30:00","guid":{"rendered":""},"modified":"2016-01-18T17:50:04","modified_gmt":"2016-01-18T12:20:04","slug":"negative-list-of-services-under-service-tax-as-amended-up-to-interim-budget-2014","status":"publish","type":"post","link":"https:\/\/taxclick.org\/type\/services-tax\/negative-list-of-services-under-service-tax-as-amended-up-to-interim-budget-2014\/","title":{"rendered":"Negative List of Services under service tax as amended up to interim budget 2014"},"content":{"rendered":"

After\u00a0the recent amendments in service tax laws, we have quite often come across the\u00a0words \u201cNegative List\u201d. <\/strong>Simply put, a\u00a0negative list of services means a list of services which will not be charged to\u00a0service tax. This also means that, all other services, other than those\u00a0mentioned in the negative list will be taxable. (For latest amendment of Union budget 2014-201 5 Kindly refer Service Tax Proposal on\u00a0\u00a0<\/strong>https:\/\/taxclick.org\/type\/miscellaneous\/union-budget-2014—2015-highlights-on-tax-proposal<\/strong><\/a>)<\/p>\n

This\u00a0can also be called as the comprehensive approach. Until now, service tax was\u00a0based on a selective approach, i.e. a selected list of services was subject to\u00a0service tax. However, as there was considerable increase in the list of services being brought under service tax, it posed an administrative challenge.\u00a0As a result of the comprehensive approach, all services would be taxable except\u00a0those that are specifically excluded or exempt. With the Negative List, there\u00a0is a Mega Exemption which provides a broad list of exemptions.<\/p>\n

The\u00a0negative list is given under Section 66D. It contains 17 activities. It would be appropriate to call the negative list, a list of activities rather than a\u00a0negative list of services because some of the activities mentioned in said list\u00a0are not services.<\/p>\n

The Negative lists of services are as under:<\/strong><\/p>\n

1) Services provided by Government or Local authority<\/strong><\/p>\n

Most\u00a0of the services provided by the Central or State Government or Local authorities are in the negative list except the following:<\/em><\/p>\n

a)\u00a0Services provided by the Department of Posts by\u00a0way of speed post, express parcel post, life insurance and agency services\u00a0carried out on payment of commission on non government business;<\/p>\n

b)\u00a0Services in relation to a vessel or an aircraft\u00a0inside or outside the precincts of a port or an airport;<\/p>\n

c)\u00a0Transport of goods and\/or passengers;<\/p>\n

d)\u00a0Support services, other than those covered by\u00a0clauses (a) to (c) above, to business entities.<\/p>\n

2) Services provided by Reserve Bank of India<\/strong><\/p>\n

All services provided\u00a0by the Reserve Bank of India are in the negative list. Services provided to the Reserve Bank of India are not in the negative list and would be taxable unless\u00a0otherwise covered in any other entry in the negative list.<\/p>\n

3) Services by a Foreign Diplomatic Mission Located in India<\/strong><\/p>\n

Any service that is\u00a0provided by a diplomatic mission of any country located in India is in the negative list. This entry does not cover services, if any, provided by any office or\u00a0establishment of an international organization.<\/p>\n

4) Services relating to agriculture<\/strong><\/p>\n

The services relating\u00a0to agriculture that are specified in the negative list are as below:<\/p>\n

a) agricultural\u00a0operations directly related to production of any agricultural produce including cultivation, harvesting, threshing, plant protection or seed testing;<\/p>\n

b) supply\u00a0of farm labour;<\/p>\n

c) processes\u00a0carried out at the agricultural farm including tending, pruning, cutting,\u00a0harvesting, drying cleaning, trimming, sun drying, fumigating, curing, sorting,\u00a0grading, cooling or bulk packaging and such like operations which do not alter\u00a0essential characteristics of agricultural produce but makes it only marketable for the primary market;<\/p>\n

d) renting\u00a0of agro machinery or vacant land with or without a structure incidental to its\u00a0use;<\/p>\n

e) loading,\u00a0unloading, packing, storage and warehousing of agricultural produce;<\/p>\n

f)\u00a0agricultural extension services;<\/p>\n

g) services\u00a0provided by any Agricultural Produce Marketing Committee or Board or services provided by commission agent for sale or purchase of agricultural produce;<\/p>\n

h) Testing\u00a0activities in relation to agriculture and agricultural produce Further\u00a0the activities like breeding of fish (pisciculture), rearing of silk worms\u00a0(sericulture), cultivation of ornamental flowers (floriculture) and\u00a0horticulture, forestry is also included in the definition of agriculture. The\u00a0plantation crops like coffee, tea are also covered in agricultural produce.<\/p>\n

5) Trading of Goods<\/strong><\/p>\n

Transfer of title of\u00a0goods is one of the essential conditions for a transaction to come under the\u00a0ambit of trading of goods. However, the services supporting or ancillary to the\u00a0trading of goods would not come under the above item of Negative List.<\/p>\n

6) Processes amounting to Manufacture or\u00a0Production of Goods<\/strong><\/p>\n

The phrase processes\u00a0amounting to manufacture or production of goods has been defined in section 65B\u00a0of the Act as a process on which duties of excise are leviable under section 3\u00a0of the Central Excise Act, 1944 (1 of 1944) or any process amounting to\u00a0manufacture of alcoholic liquors for human consumption, opium, Indian hemp and\u00a0other narcotic drugs and narcotics on which duties of excise are leviable under\u00a0any State Act.<\/p>\n

This\u00a0entry, therefore, covers manufacturing activity carried out on contract or job\u00a0work basis provided duties of excise are leviable on such processes under the\u00a0Central Excise Act, 1944 or any of the State Acts.<\/p>\n

7) Selling of Space or Time Slots for\u00a0Advertisements other than Advertisements Broadcast by Radio or Television<\/strong><\/p>\n

Sale\u00a0of space for advertisement in print media, bill boards, public places,\u00a0buildings, conveyances, cell phones, automated teller machines, internet,\u00a0Aerial advertising\u00a0 are covered in\u00a0negative list.<\/p>\n

However,\u00a0Sale of space or time for advertisement to be broadcast on radio or television\u00a0and sale of time slot by a broadcasting organization are the taxable services.<\/p>\n

8) Access to a Road or a Bridge on Payment of\u00a0Toll Charges<\/strong><\/p>\n

The negative list\u00a0entry covers access to a road or a bridge on payment of toll charges. The\u00a0access to National highways or state highways, which are also roads, is hence\u00a0covered in this entry.<\/p>\n

9) Betting, Gambling or Lottery<\/strong><\/p>\n

Betting or gambling\u00a0has been defined in section 65B of the Act as putting on stake something of value, particularly money, with consciousness of risk and hope of gain on the\u00a0outcome of a game or a contest, whose result may be determined by chance or\u00a0accident, or on the likelihood of anything occurring or not occurring. The\u00a0State Government levy a betting tax on such activities.<\/p>\n

10) Entry to Entertainment Events and access to\u00a0Amusement Facilities<\/strong><\/p>\n

Entertainment event \u00a0has been defined in section 65B of the Act as\u00a0an event or a performance which is intended to provide recreation, pastime, fun\u00a0or enjoyment, such as exhibition of cinematographic films, circus, concerts,
\nsporting events, fairs, pageants, award functions, dance performances, musical\u00a0performances, theatrical performances including cultural programs, drama,\u00a0ballets or any such event or program.<\/p>\n

\u2018Amusement\u00a0facility\u2019 has been defined in the Act as a facility where fun or recreation is\u00a0provided by means of rides, gaming devices or bowling alleys in amusement\u00a0parks, amusement arcades, water parks, theme parks or such other place but does\u00a0not include a place within such facility where other services are provided.<\/p>\n

11) Transmission or Distribution of Electricity<\/strong><\/p>\n

An \u2018electricity\u00a0transmission or distribution utility\u2018has also been defined in section 65B of\u00a0the act to means the following:<\/p>\n

\u00b7\u00a0the Central Electricity Authority<\/p>\n

\u00b7\u00a0a State Electricity Board<\/p>\n

\u00b7\u00a0the Central Transmission Utility (CTU)<\/p>\n

\u00b7\u00a0a State Transmission Utility (STU) notified\u00a0under the Electricity Act, 2003 (36 of 2003)<\/p>\n

\u00b7\u00a0a distribution or transmission licensee licensed\u00a0under the said Act<\/p>\n

\u00b7\u00a0any other entity entrusted with such function by\u00a0the Central or State Government<\/p>\n

12) Specified services relating to Education<\/strong><\/p>\n

The following\u00a0services relating to education are specified in the negative list \u2013<\/p>\n

a) pre-school\u00a0education and education up to higher secondary school or equivalent<\/p>\n

b) education\u00a0as a part of a prescribed curriculum for obtaining a qualification recognized\u00a0by any law for the time being in force;<\/p>\n

c) education\u00a0as a part of an approved vocational education course\u00a0Approved\u00a0vocational education courses have been specified in section 65B of the Act. These are<\/p>\n

a) a\u00a0course run by an industrial training institute or an industrial training centre\u00a0affiliated to the National Council for Vocational Training, offering courses in\u00a0designated trades as notified under the Apprentices Act, 1961 (52 of 1961)<\/p>\n

b) a\u00a0Modular Employable Skill Course, approved by the National Council of Vocational\u00a0Training, run by a person registered with the Directorate General of Employment\u00a0and Training, Ministry of Labour and Employment, Government of India;<\/p>\n

c) a\u00a0course run by an institute affiliated to the National Skill Development\u00a0Corporation set up by the Government of India.<\/p>\n

d) Vocational\u00a0courses offered by institutes affiliated to the State Council of Vocational\u00a0Training;<\/p>\n

13) Services by way of Renting of residential\u00a0dwelling for use as residence<\/strong><\/p>\n

\u2018Renting\u2019 has been\u00a0defined in section 65B as \u201callowing, permitting or granting access, entry,\u00a0occupation, usage or any such facility, wholly or partly, in an immovable\u00a0property, with or without the transfer of possession or control of the said\u00a0immovable property and includes letting, leasing, licensing or other similar\u00a0arrangements in respect of immovable property\u2018.<\/p>\n

14) Financial Sector<\/strong><\/p>\n

The services of\u00a0loans, advances or deposits are in the list in so far as the consideration is\u00a0represented by way of interest or discount. Any charges or amounts collected\u00a0over and above the interest or discount amounts would represent taxable\u00a0consideration. Some examples:<\/p>\n

\u00b7\u00a0Fixed deposits or saving deposits or any other\u00a0such deposits in a bank for which return is received by way of interest.<\/p>\n

\u00b7\u00a0Providing a loan or over draft facility for a\u00a0credit limit facility in consideration for payment of interest.<\/p>\n

\u00b7\u00a0Mortgages or loans with a collateral security to\u00a0the extent that the consideration for advancing such loans or advances are\u00a0represented by way of interest.<\/p>\n

\u00b7\u00a0Corporate deposits to the extent that the\u00a0consideration for advancing such loans or advances are represented by way of\u00a0interest or discount.<\/p>\n

The\u00a0Invoice discounting is covered only to the extent consideration it is\u00a0represented by way of discount. Any charges or amounts collected over and above\u00a0the interest or discount amounts would represent taxable consideration.\u00a0Services provided by banks or authorized dealers of foreign exchange by way of sale\u00a0of foreign exchange to general public are not covered in Negative List.<\/p>\n

15) Service relating to Transportation of\u00a0Passengers<\/strong><\/p>\n

The following\u00a0services relating to transportation of passengers, with or without accompanied belongings, have been specified in the negative list. Services by:<\/p>\n

\u00b7\u00a0a stage carriage;<\/p>\n

\u00b7\u00a0railways in a class other than (i) first class;\u00a0or (ii) an AC coach;<\/p>\n

\u00b7\u00a0metro, monorail or tramway;<\/p>\n

\u00b7\u00a0inland waterways;<\/p>\n

\u00b7\u00a0public transport, other than predominantly for\u00a0tourism purpose, in a vessel between places located in India ; and<\/p>\n

\u00b7\u00a0metered cabs, radio taxis or auto rickshaws.<\/p>\n

The\u00a0various other equivalent modes of transport not specified herein could be cause\u00a0of dispute as the above list is not complete within each segment.<\/p>\n

16) Service relating to Transportation of Goods<\/strong><\/p>\n

The following\u00a0services provided in relation to transportation of goods are specified in the negative list:-<\/p>\n

a) by\u00a0road except<\/strong> the services of (i) a\u00a0goods transportation agency; or (ii) a courier agency<\/p>\n

b) by\u00a0aircraft or vessel from a place outside India up to the customs station of\u00a0clearance in India; or<\/p>\n

c) By\u00a0inland waterways. (Services provided as agents for inland waterways are not\u00a0covered in the negative list.)<\/p>\n

17) Funeral, Burial, Crematorium or Mortuary\u00a0services including transportation of the deceased<\/strong><\/p>\n

This\u00a0entry exempts services in relation to cremation, etc. of dead.<\/p>\n

Two more services\u00a0have been included in the negative list services in interim Budget 2014, as mentioned below:-<\/strong><\/p>\n

a) loading,\u00a0unloading, packing, storage and warehousing of rice and<\/p>\n

b) Services\u00a0provided by cord blood banks<\/p>\n

Notification of changes\u00a0in service tax is issued as on 17\/02\/2014 is attached below.<\/p>\n

\u00a0Notification <\/a><\/p>\n","protected":false},"excerpt":{"rendered":"

After\u00a0the recent amendments in service tax laws, we have quite often come across the\u00a0words \u201cNegative List\u201d. Simply put, a\u00a0negative list of services means a list of services which will not be charged to\u00a0service tax. This also means that, all other services, other than those\u00a0mentioned in the negative list will be taxable. (For latest amendment of … Read more<\/a><\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_uag_custom_page_level_css":"","_mi_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[5],"tags":[95,96],"yoast_head":"\nNegative List of Services under service tax as amended up to interim budget 2014 - All About Finance<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/taxclick.org\/type\/services-tax\/negative-list-of-services-under-service-tax-as-amended-up-to-interim-budget-2014\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Negative List of Services under service tax as amended up to interim budget 2014 - All About Finance\" \/>\n<meta property=\"og:description\" content=\"After\u00a0the recent amendments in service tax laws, we have quite often come across the\u00a0words \u201cNegative List\u201d. Simply put, a\u00a0negative list of services means a list of services which will not be charged to\u00a0service tax. This also means that, all other services, other than those\u00a0mentioned in the negative list will be taxable. (For latest amendment of ... 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