Service
  Service
Negative list of services
  In terms of Section 66B of the Act, service tax will be leviable on all services provided in the taxable territory by a person to another for a consideration other than the services specified in the negative list.
Declared Services
  The word “service” is defined in sec. 65B(44) . This will also include certain activities that have been specified as declared services in sec. 66E.
Rules of Interpretation
  Rules of Interpretation
Exempted Services
  Exempted Services includes services on which service tax not attracted.
Point of Taxation
  Earlier service tax was payable on receipt of payment in respect of taxable services provided. But with the introduction of POT. now service tax will be paid on accrual basis except in certain specified cases.
 
Service Tax Code
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00440032
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Air Travel Agent
00440013
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Advertising
00440370
Service Tax Image
Auctioneers’ Service.
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