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Services on which Service Tax is applicable in India

We all grapple with the problem that service tax is applicable on which all services and now we have a ready reckoner to clear all the doubts on the said issues. The Indian Govt today clarified that in all 38 services have been exempt from service tax ambit wef 01 July 2012. The services which have been excluded comes under negative list. The government has widened the definition of 'Services' to bring in more activities under the tax net. At present, 119 services that come under 'positive list' are levied.

What is Service Tax?

Govt has defined service tax to be implemented on any defined service or any activity carried out by a person for consideration.  The following services will not get levied with any service tax:

  • It said services provided by way of public convenience such as provision of facilities of bathroom, washroom, urinals or toilets would be included in the list.
  • Lending of books, publications or any other knowledge enhancing content or material by public libraries.
  • Services provided by advocates to other advocates and business entities up to a turnover of Rs 10 lakh in the preceding financial year is also to be exempted from service tax.
  • Besides, services provided to the government, local authorities or a government authority for the repair and maintenance of an aircraft would also come in the negative list.
  • Auxiliary educational services
  • Renting of immovable property provided by educational institutions in respect of education.
  • Services relating to works contract to a scheme under JNNURM or Rajiv Awas Yojana would also come into the negative list.
  • Services like metered taxis, auto rickshaws
  • Betting
  • Gambling
  • Lottery
  • Entry to amusement parks
  • Transport of goods or passengers
  • Electricity transmission or distribution by discoms.
  • Funeral, burial
  • Mutate services
  • Transport of deceased.
  • No tax on school, university education and approved vocational courses.

Thus all those saying that they pay service tax and you as a client need to pay the service tax can check the credentials and can demand their service tax number.

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