summmary of services (-ve list with declared service and mega exemption)

8/22/2019 Summmary of Services (-Ve List With Declared Service and Mega Exemption)

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CA MANOJ BATRA NEW BATCH- FACE 2 FACE IN DELHI-(M,W,F- MORNING)

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NAME TAXABILITY/EXEMPTION/ABATEMENT

RENTING OFIMMOVABLEPROPERTY

POPS- (1) S. PROVIDEDI.R.T IMMOVABLEPROPERTY- PLACEWHERE IMMOVABLEPROPERTY LOCATED(2) S. PROVIDER & S.RECIEVER LOCATEDIN TT- POPS- Locationof Recipient.

COVERED-(1) Renting of Theaters by ownerto film distributor(2)Hotels/restaurants/conventioncentres letting out their halls, rooms etc. forsocial, official or business or cultural function(3) renting ofimmovable property without transfer of possession eg- placing vending/dispensing machine in malls,erection of communication towerin building (4) Renting of land/ building for entertainment/Sports/circus.

NEGATIVE LIST (1) vacant land for use ofagriculture (2) Renting ofResidential dwellingforUSE AS RESIDENCE (3) Renting of property By RBI (4) Renting of any property BY AGOVERNMENT OR A LOCAL AUTHORITY TO NON-BUSINESS ENTITY.

MEGA EXEMPTION- (1) RENTING OF precincts of a religious place meant for general public (2)Renting To OrBy An Educational Institution whose Education Exempted (3) Residential RentingBy Hotel etc. with declared tariff below Rs 1000

ABATEMENT- in respect of HOTELS- 40% [NO CCR OF IP/CG ]

VALUE OF TAXABLE SERVICE= GAC- PROPERTY TAXESNOTE- INT AND PENALTY NOT DEDUCTIBLESELF- ADJUSTMENT OF S.TAX WITHIN 1 YEAR - IF EXCESS S.TAX PAID DUE TO NON-DEDUCTION OF PROPERTY TAX

immovable property partly for business AND partly for residential treated as for purpose of Business.

Kishore K.S. v. Cherthala Municipality 2011 (Ker.) -where rooms have been rented out byMunicipality, it can pass the burden of service tax to the service receivers i.e. tenants

TRIMULA TIRUPATI DEVASTHANAMS, TIRUPATI- HC- Guest house provide to Pilfrims taxableunder short accommodation service

CONSTRUCTION OFCOMPLEXE/BUILDING/CIVIL STRUCTURE

construction of a complex, building, civil structure etc. INCLUDING Construction of a complex,building, civil structure or a part thereof, INTENDED FOR A SALE TO A BUYER, wholly or partlyEXCEPT where entire consideration is received after issuance of completion certificate by thecompetent authority.

(1) Construction Of 2Floor House- TAXABLE(2) IF Construction ofhospital and educationinstitution is for person

other than Government,local authority or agovernmental authority,- liable to service tax.(3) If construction ofresidential complex isfor self use ofGovernment or localauthority or for use oftheir employees.-exempt from servicetax.(4) Repair,

maintenance,renovation or alterationof an Airport/port orrailways ETC. includingmonorail or metro shallbe liable to service tax

COVERED (1) const of residential complex ( means having more than 1 residential unit)(2) Taxable value = [Gross Amt charged 75% abatement ] NOTE- conditions for taking abatement- (i)NO CCR of INPUT. (ii) The value of land is included in the amount charged from the service receiver.MEGA EXEMPTION-construction, erection, Commissioning, installation, completion, fitting out, repair, maintenance,

renovation, or alteration SERVICE TOGOVERNMENT, A LOCAL AUTHORITY OR A GOVERNMENTAL AUTHORITY OF(1) civil structure or any other original works for use other than for commerce, industry (2) HistoricalMonument, Archaeological Site Etc (3) Structure for use as (i) an educational, (ii) a clinical, or (iii) an artor cultural establishment (4) Canal, dam or other irrigation works (5) pipeline, conduit orplant for(i)water supply (ii) water treatment, or (iii) sewerage treatment or disposal (6) residential complexpredominantly meant for self-use or the use of their employees OR MLA/MP ETC.

MEGA EXEMPTION-construction, erection, Commissioning, installation, completion, fitting out, repair, maintenance,renovation, or alteration of,-(a) a road, bridge, tunnel, orterminal foruse by general public;(b) a civil structure or any other original works underJNURM OR RAY(c) a building owned by section 12AA ENTITY For religious use by general public;

(d) a pollution control or effluent treatment plant, Except Located As A Part Of A Factory; or(e) a structure meant forfuneral, burial or cremation of deceased

MEGA EXEMPTION-construction, erection, Commissioning, installation of original works pertaining to,-(a) an airport, port or railways, including monorail or metro;(b) a single residential unit otherwise than as a part of a residential complex(c) low-cost houses up to a carpet area of 60 sq. metr(d) post-harvest storage infrastructure for agricultural produce including a cold storages for suchpurposes; or(e) Mechanised Food Grain Handling System, machinery or equipment for units processing agriculturalproduce as food stuff excluding alcoholic beverages;


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Different type of MODELS IN CONSTRUCTION

1 Tripartitebusiness model(i) land owner (ii)builder/developer (iii)contractor

(1) Sale of land by landowner is not liable to service tax(2) Taxable service value for builder for flat given to landowner =value of similar Flats of otherbuyerService tax will be leviable when the possession is transferred to land owner through allotmentletter (3) Taxable service value for builder for flat given to other buyer = value as per sec 67

2 Redevelopmentincluding slumrehabilitation project

(1) Builder receive consideration for construction service provided to society/members ofsociety- taxable as works contract service

(2) Builder receive consideration for construction service provided to other buyer of flats taxable as works contract service

3 Conversion model Mere change in use of building doesnt involve any taxable service . If the renovation activity isdone on such a complex on contract basis the same would be a works contract, which wouldalso be taxable if other ingredients of taxability are present.

4 Completion certificatewaived

Equivalent of such certificate used from authority competent to issue completion certificatewhich includes architect/ chartered engineer or licensed surveyor treated as completioncertificate.

5 Build -operatetransfer or build- own-

operatetransfer

(1) Govt renting land to concessionaire for construction taxable under renting of IP(2) Construction by concessionarie (i) on his own- not taxable (ii) by engaging contractor-

taxable(3) Concessionaire granting user rights to commercial users- taxable under respective service

such as renting of immovable property/ business support/ management, maintenance orrepair, sale of space for advertisement

6 Investment model (1) This covers the case where the builder instead of receiving consideration for the sale of anapartment receives a fixed deposit, which it converts after the completion of the buildinginto sales consideration.

(2) This may be a colorable device wherein the consideration for provision of constructionservice is disguised as fixed deposit, which is unlikely to be returned. In any case, theinterest earned by the builder on such fixed deposits will be a significant amount received

prior to the completion of the immovable property. Interest in such cases would beconsidered as part of the gross amount charged for the provision of service and the serviceof construction will be taxable

7 Buyer transferring hisinterest beforecompletion of building-NOT LIABLE TO S.TAX

In this model, the person who has entered into a contract with the builder for a flat for which paymentsare to be made in 12 installments depending on the stage of construction and the person transfers hisinterest in the flat to a buyer after paying 7 installments. Such transfer does not fall in this declaredservice entry as the said person is not providing any construction service. In any case transfer of such aninterest would betransfer of a benefit to arise out of land which as per the definition of immoveable property given in theGeneral Clauses Act, 1897 is part of immoveable property. Such transfer would therefore be outside theambit of service being a transfer of title in immoveable property. Needless to say that service tax wouldbe chargeable on the seven installments paid by the first allottee and also on subsequent installmentspaid by the transferee.

WORKS CONTRACTSERVICE

Taxable value can be determined in either of 2 methodsMETHOD- 1TV = GAC value of property in goods transferred

NOTE- (1) Take value of goods calculated for VAT purpose (2) no CCR of IP but CCR of CG/ISMETHOD- 2(i) original work- TV = 40% OF total amount charged(ii) maintenance or repairor reconditioning or restoration or servicing of any goods (MOVABLE )TV= 70% OF total amount charged(iii)In case ofAll Other Works ContractINCLUDING Maintenance, Repair, completion and finishingservices ofIMMOVABLE PROPERTY- TV = 60% OF total amount chargedNote- (1) CCR of input services and capital goods ALLOWED, BUT CCR ON IP NOT ALLOWED.(2) Total amt = [GAC + FMV Of goods & services supplied amt paid to SR for supply of Service]

ORIGINAL WORKS- (1) new construction (2) addition and alteration to abandoned structure (3) erection, commissioning orinstallation of plant, machinery or equipment or structure etc.

3 EXEMPTION OF CONSTRUCTION ARE SAME IN WORKS CONTRACT1 MORE EXEMPTION- SUB- CONTRACT IN RESPECT OF WORKS CONTRACT WHICH IS EXEMPT.


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IPR Taxable- (1) TEMPORARY TRANSFER OF ANY INTELLECTUAL PROPERTY RIGHT (2) Soundrecordings (3) IPR COVERED BY INDIAN LAW OR FOREIGN LAW

No S tax on (1) Permanent transfer(2) Mega exemption- (a) Original literary, dramatic, musical andartistic works; (b) Recording of cinematographic films;

NOTE- Service tax exempt on import of technology to the extent of R& D cess and then EC &SHEC LEVIED.

Food related service RESTAURANT, eating joint or mess- S. tax only If 2 cond. Satisified (1) having licence to serve alcoholicbeverage ( liquor) (2) having AC or Central Heating system in any part of establishment at any timeduring the yearValue OF TAXABLE SERVICE-RESTAURANT- TV = 40% OF TOTAL AMT [ CCR OF CG/IS, NO CCR OF GOODS(CH-1to 22)]OUTDOOOR Caterer- TV = 60% OF TOTAL AMT [CCR OF CG/IS, NO CCR OF GOODS(CH-1to 22)]Total amt = [GAC + FMV Of goods & services supplied amt paid to SR for supply of Service]

(1) In case ofBUNDLED SERVICE of Supply ofFood together with Renting IN HOTEL ETC.-ABATEMENT 30% of Total Amt [ CCROF CG/IS, NO CCR OF GOODS(CH-1to 22)](2) IF ONLY RENTING OF HOTEL ROOM- ABATEMENT-40%(3) S.TAX EXEMPT ON CATERING SERVICE PROVIDED UNDER MID-DAY MEAL SCHEME.

IT SOFTWARE Development, Design, Programming, Customisation, adaptation, upgradation, enhancement,implementation OF INFORMATION TECHNOLOGY SOFTWARE(a) Sale of pre-packaged or canned software- NO S. TAX(b) Site development of software- S. TAX(c) Providingadvice, consultancy and assistance on matters relating to IT software- S. TAX(d) Providing a license to use pre-packaged software-S. TAX

TO REFRAIN FROM ANACT

AGREEING TO THE OBLIGATION TO REFRAIN FROM AN ACT, OR TO TOLERATE AN ACT OR ASITUATION, OR TO DO AN ACTNON-COMPETE AGREEMENTS- S.TAX

HIRE- PURCHASE (1)Activities Or Services Provided In Relation To Delivery Of Goods is chargeable to service tax(2) HIRE-PURCHASEis different from mere hiring agreement- under hire purchase the hirer hasan OPTION TO PURCHASEwhereas this is not in case of hiring agreement.(3) Operating lease not covered- Because lessee does not have an option to purchase

(4) FINANCIAL LEASES OR CAPITAL LEASES-COVERED since option to purchase.VALUE OF SERVICE= 10% OF INT. ( INSTALLMENT LESS PRINCIPAL) + PROCESSING FEES, lease management fees,documentation charges and administration fee

HIRING OR LEASINGRELATED SERVICE

Transfer of goods by way of hiring, leasing, licensing or in any such mannerWithout transfer ofright to use such goods

Examples(1) car given on hire along with a driver (2) Supply of equipment like excavators, dump trucks, cranes, etc for use in a

particular project subject to certain terms and conditions relating to the manner of use of such equipment, maintenanceand upkeep of such equipment. (3) Hiring of bank lockers (4) Hiring out of vehicles where it is the responsibility of theowner to abide by all the laws relating to motor vehicles (5) Hiring of audio visual equipment where risk is of the owner

(i) MEGA EXEMPTION- 25/2012Services by way ofgiving on hire -

(a) to a state transport undertaking, a motor vehicle meant to carrymore than 12 passengers; or(b) to a goods transport agency, a means of transportation of goods;(ii) ABATEMENT-

PARTICULARS Abatement % CONDITION

Renting of any motor vehicledesigned to carry passengers

60 No CCR of IP/CG/IS

(iii)SERVICE TAX TO BE PAID PARTLY BY S. PROVIDER AND PARTLY BY S. RECEIVER UNDER PARTIAL REVERSECHARGE MECHANISM

IN RELATION TO SERVICES PROVIDED ORAGREED TO BE PROVIDED BY WAY OF

% OF S.TAX PAYABLE BYS. PROVIDER

% OF S.TAX PAYABLE BYS. RECIEVER


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RENTING OF A MOTOR VEHICLEDESIGNED TOCARRY PASSENGERSTO ANY PERSON WHO ISNOT ENGAGED IN A SIMILAR BUSINESS

S. tax paid ON ABATED VALUE Nil 100%

S. tax paid ON NON-ABATED VALUE 60% 40%

IN OTHER CASES-SERVICE PROVIDER WILL PAY SERVICE TAX

GOVT / LOCALAUTHORITY / POSTOFFICE

NOT TAXABLE

(1) SOVEREIGN FUNCTION grant of mining right, audit of govt entity by CAG(2) INTER- DEPARTMENTAL SERVICE BY 1 CG to another CG DEPT . or 1 SG to another SG

dept.

Note- but service by 1 CG to another SG dept is taxable.TAXABLE-(1) by the Department of Posts by way of --speed post, express parcel post, life insurance, and agencyservices provided to a person(2) PORT/AIRPORT service- services in relation to an aircraft or a vessel, inside or outside the port/airport

(3) Transport of goods or passengers(4) Support services, provided to business entities; ( e.g- advertisement, promotion, construction orworks contract, renting of immovable property, security, testing and analysis and outsourced activitiesinfrastructural, operational, administrative, logistic, marketing or any other support etc.

MEGA EXEMPTION- (1) Services provided to Government, a local authority/ governmental authority-BY WAY OF

(a) activity municipality function - water supply, public health, sanitation conservancy, solidwaste management(b) repair or maintenance of a vessel or an aircraft;

(2) Services provider non- taxable territory service provide - Government, a local authority, a

governmental authority or an individual in relation to any purpose other than commerce, industry

(3) construction, erection, Commissioning, installation, completion, fitting out, repair, maintenance,

renovation, or alteration SERVICE TOGOVERNMENT, A LOCAL AUTHORITY OR A GOVERNMENTAL AUTHORITY OF1) civil structure or any other original works for use other than for commerce, industry (2) HistoricalMonument, Archaeological Site Etc (3) Structure for use as (i) an educational, (ii) a clinical, or (iii) an artor cultural establishment (4) Canal, dam or other irrigation works (5) pipeline, conduit orplant for(i)water supply (ii) water treatment, or (iii) sewerage treatment or disposal (6) residential complexpredominantly meant for self-use or the use of their employees OR MLA/MP ETC.

(4) Governmental authority activity municipality function e.g public health, sanitation& conservancy, solid waste management etc.

TRANSPORT OFPASSENGER

POPS- PLACE OFEMBARKATION.

NEGATIVE LIST :-Service of transportation of passengers by:

a) a stage carriage

b) railways in a non AC-Second class and sleeper and general coachc) metro, monorail or tramwayd) inland waterwayse) public transport for non tourism purpose in a vesself) metered cabs or auto rickshaws.

NOT COVERED IN NEGATIVE LIST :-(a) byrailways in a:

(i) first class in Non AC(ii) any class in air-conditioned coach.

(b) public transport for tourism purpose in a vessel

MEGA EXEMPTION- (1) TRANSPORT OF PASSENGER BY CONTRACT CARRIAGE EXCLUDING TOURISM


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(2) TRANSPORT OF PASSENGER BY AIR EMBARKING FROM OR TERMINATING IN NORTH EAST STATES- arunanchalPradesh, assam, Manipur, meghalya, Mizoram, Nagaland, Sikkim or tripuraor at bagdogra located in west BengalTransport of passenger through ropeway/cable car or tramwayABATEMENT-(1) Transport by Air- 60% [ NO CCR OF IP/CG ]

(2) Transport by rail- 70%(3) Value shall not include taxes but YQ/YR CHARGES INCLUDED in case of Air.

transportation ofgoods

NEGATIVE LIST :-a) By road where consignment note is not issued like three wheeler etc.b) By an aircraft or a vessel from outside India to India, orc) By inland waterways

NOT COVERED IN NEGATIVE LIST :-By a goods transportation agency where consignment note is issued orBy a courier agency

Courier agency Covered (1) service i.r.t door-to-door transport of time sensitive documents/goods or articles(2)- express cargo service, Angadia covered.

GTA

POPS- PLACE OFperson liable to payfreight

(1) if person liable to pay freight in specified category then S tax payable by person who pays freightNote- where S. Reciever is in NON-Taxable territory- then GTA will pay service tax.

(2) exempt for transport offruits, vegetables, eggs, milk, Food grains or pulses.(3) s tax exempt if GAC Forsingle consignee is upto Rs 750s tax exempt if GAC Fora consignment is upto Rs 1500(4) Abatement- 75%

Transport of goodsby other modes ortransport

NEGATIVE LIST(ii) by an aircraft or a vessel from a place outside India up to the customs station of clearance in India; or(iii) by inland waterways;

Mega exemptionServices by way of transportation by rail or a vessel from one place in India to another of thefollowing goods -(a) petroleum and petroleum products (b) relief materials meant for victims of natural or man-madedisasters, calamities, accidents or mishap; (c) defence or military equipments; (d) postal mail or

mail bags; (e) household effects; (f) newspaper or magazines (g) railway equipments or materials;(h) agricultural produce; (i) foodstuff including flours, tea, coffee, jaggery, sugar, milk products, saltand edible oil, excluding alcoholic beverages; or(j) chemical fertilizer and oilcakes

Abatement

Transport of goods by rail 70% Nil.

Transport of goods in a vessel 50% NO CCR ON IP/CG

Services by a touroperator

Abatement % CONDITION

(i) a package tour 75 (i) NO CCR OF IP/CG/IS(ii) a tour, solely of arrangingor booking accommodation

90 (i) NO CCR OF IP/CG/IS(ii) The invoice, issued indicates that

charges ARE for accommodation.

(iii) no abatement if only servicecharges for arranging or bookingaccommodation

(iii) any services other thanspecified at (i) and (ii) above.

60 (i) NO CCR OF IP/CG/IS(ii) The bill issued indicates that the

amount charged in the bill is the grossamount charged for such a tour.

AGRICULTURERELATED SERVICE

services relating to AGRICULTURE or AGRICULTURAL PRODUCE by way of(i) AGRICULTURAL OPERATIONS including cultivation, harvesting, threshing, plant protection orseed testing; (ii) SUPPLY OF FARM LABOUR; (iii) PROCESSES carried out at an agricultural farmwhich do not alter the essential characteristics of agricultural produce but MAKE IT ONLYMARKETABLE for the primary market; (iv) renting or leasing of AGRO MACHINERY OR VACANT


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LAND (v) loading, unloading, packing, storage or warehousing OF AGRICULTURAL PRODUCE; (vi)agricultural extension services; .(application of scientific knowledge to agricultural through farmereducation or training) (vii) services BY ANY AGRICULTURAL PRODUCE MARKETING COMMITTEEOR BOARD or services provided BY A COMMISSION AGENT FOR SALE OR PURCHASE OFAGRICULTURAL PRODUCE;

NOTE- (1) Plantation crops like rubber, tea or coffee be also covered under agricultural produce BUTPotato chips or tomato ketchup not qualify as agricultural produce

(2) CLEANING OF WHEAT - not taxable even if the same is done outside the farm.It is process which do not alter the essential characteristic of agricultural produce

(3) SHELLING OF PADDY- not covered in the negative list entry As this process is never done on a farm but in a rice sheller normally located away from the farm.However, if shelling is done by way of a service i.e. on job work then the same would be coveredunder the exemption relating to carrying out of intermediate production pro cess as job work inrelation to agriculture vide E/N- 25/2012(4) breeding of fish (pisciculture), rearing of silk worms( sericulture), cultivation of ornamental

flowers ( floriculture) and horticulture, forestry included in definition of agriculture but not includedrearing of horses.(iv) MEGA EXEMPTION- 25/2012

Carrying out an intermediate production process asjob- work in relation to agriculture is exempt.

JOBWORK NEGATIVE LIST(1) process amount to manufacture/ production of goods on which ED IS LEVIABLE under CEA

1944(2) process amount to manufacture of alcoholic liquor, opium, indian hemp, narcotic & Drugs

on which ED IS LEVIABLE under state Actnote- process amount to manufacture but excise duty presently exempt- NO S.TAXTAXABLEProcess not amount to manufacture

Note- process doesnt amount to manufacture but ED paid - S. Tax leviableMega exemption- JOBWORK in relation to(1) agriculture, printing, textile (2) diamond, jewellery, gesmstones, perecious item etc. (3) RMS payduty (4) certain processes on part of cycle or sewing machine.

EDUCATIONSERVICE

Negative list (NON TAXABLE)(1) Pre- school education/ education upto higher secondary(2) Education recognized by law(3) Approved vocational education course (i) course by ITI /ITC in designated trades (ii)

modular employable skill course (iii) course run by institute affiliated to NSDC

Note- No service tax on Vocation education course offered by CG/SG/Local authority.

TAXABLE ( because not recognized by LAW)(1) Private coaching (2) campus fee/ placement service (3) institute charging fee for competitive exams e.g

civil exams, pre- medical coaching etc. (3) foreign courses conducted recognized under foreign law (4)postal coaching (5) PDPMEGA EXEMPTION

(1) Training/ coaching in ART/ Culture and sports (2) service provided TO/BY educational inst.In respect of which education exempt by (a) renting of immovable property (b) auxiliaryeducation service- OUTSOURCED SERVICES- E.G service relating to development ofcourse, enhancement activity for students/ faculty, admission to institution, conduct ofexamination, catering service under mid-day meal scheme, transportation of student/facultyor staff(3) services by sec 12AA entity by way of charitable activities- E.G- (i)Care/counseling of mental disabled / terminal ill person, person addicted (ii) publicawareness of preventive health, family planning or prevention of HIV Detection (iii)advancement of religion or spirituality (iv) education or skill development relating toabandoned / homeless children, mentally abused person, prisoners, person over age of 65


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years in rural area (v) preservation of environment (v) advancement of general public utility for 2012-13- Rs 1875000 and for subsequent years- 25 lakh.

Banking andfinancial service

NEGATIVE LIST :-

a) Interest on deposits, loans or advances ( e.g-FD/ SAVING a/c, loan or OD/CC facility,corporate deposits)

b) Sale or purchase of foreign currency amongst:(i) Banks,(ii) Authorized dealers, and(iii) Banks and such dealers

Note- interest on Repo/ reverse repo, discount on commercial paper or certificate of deposit nottaxable, but processing fees taxable.Note- no service tax on remittance from abroad.TAXABLE :-

Service fee or administration charge and processing charges related to money borrowed,invoice discounting, services provided by BANK/DEALER to general publicMEGA EXEMPTION-SERVICES BY(i) MF agent to MF/AMC (ii) distributor to MF or AMC (iii) business facilitator/ correspondent to

banking company or insurance company in rural areaAbatement- chit fund- 30%

Legal consultancy MEGA EXEMPTION-(1) Service provided BY- an Arbitral Tribunal TO -

(i) other than a business entity; or(ii) a business entity having turnover 10 lakh in P.Y

(2) Service provided BY an Individual Advocate or a partnership firm TO,-(i) an advocate or partnership firm ;(ii) other than a business entity; or(iii) a business entity having turnover 10 lakh in P.Y

(3) Person Represented On An Arbitral Tribunal

If service provided by individual/partnership Firm/ Arbitral Tribunal to Business entity- Service taxpayable by Business entity under reverse charge.

RBI Not CoveredAll services provided BY Reserve Bank of IndiaCoveredAll services provided TO Reserve Bank of India (unless otherwise exempt)

Foreign diplomaticmission

-ve list- service provided by foreign diplomatic missionExemption- service provided to Foreign Diplomatic Mission / consular postFor their official use or For Personal use or use of family member of diplomatic mission

TRADING OFGOODS

NOT TAXABLEForward Contract In Commodity/ Commodity FutureTAXABLEAUXILIARY FOR TRADING OF GOODSCommission Agent/ Clearing & Forwarding Agent Who Sells Goods On Behalf Of ThemAUXILIARY SERVICE RELATING TO FUTURE/ COMMODITY FUTUREServices Provided By Agents/Clearing Houses

Advertisement Covered

(1) advertisement in TV/ Radio (2) Making or preparing advertisements (3) commissions received byadvertisement agencies from the broadcasting or publishing companies for facilitating businessNon-taxable(i) Sale of space for advertisement in PRINT MEDIA (NEWSPAPER/MAGAZINES)(ii) Sale of space for advertisement in --- (a) bill boards, (Hoardings) (b) public places (includingstadia), (c) buildings, (d) conveyances, (e) cell phones, (f) automated teller machines, (g) internet (iii)Aerial advertising

Toll Not Covered :- Access to a road/bridge on payment of toll charges ( to national/ state highwayCovered :- Service provided by any agency for collecting such toll charges

BETTING,GAMBLING ORLOTTERY

Covered in negative List :- Betting, gambling or lotteryNot Covered in negative List :- Services for organizing/ Promotion OF betting or gambling eventExempt- service by SELLING OR MARKETING AGENT OF LOTTERY TICKET TO DISTRIBUTOR /SELLING AGENT


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Admission toentertainment eventor access toamusementfacilities

Covered in negative List :-facility where fun or recreation is provided by means of rides , gaming devices or bowling alleys inamusement parks, water parks, theme parksNot Covered in negative List :-

Restaurant and accommodation facilities

TRANSMISSION ORDISTRIBUTION OFELECTRICITY:

Not Covered Transmission or distribution of electricity: - by an Electricity Transmission orDistribution organisation:Covered - (1) installation of generator sets etc. by private contractors for distribution of electricity(2) Charges collected by a developer or a housing society for distribution of electricity within acomplex

RESIDENTIALDWELLING

Covered in negative List :- renting of residential building (dwelling) for use as residenceNot Covered in negative List :- Hotels and guest house

FUNERAL, BURIAL

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summmary of services (-ve list with declared service and mega exemption)

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