MEMORY KEY : FOR NEGATIVE LIST OF SERVICES
Important for Exams
Easy ways to learn
Service tax NEGATIVE LIST in
alphabetic order...
01. A- Advertisement (except on
radio & T.V.)
02. B- Bridges
03. C- Cabs (means transportation
of passengers)
04. D- Diplomatic mission
05. E- Electricity
06. F- Funeral (includes
transportation of deceased)
07. G- Goods Transportation
08. H- House Residential
09. I- Interest
10. J- Jhule (Rides)
11. K- Kheti (agriculture)
12. L- Lottery
13. M- Manufacture
N- ---------
O- ---------
P- ---------
14. Q- Qualification (education)
15. R- RBI
16. S- Sarkar (government)
17. T- Trading of Goods.
Total 17 services are in negative
Easy ways to learn
Service tax NEGATIVE LIST in
alphabetic order...
01. A- Advertisement (except on
radio & T.V.)
02. B- Bridges
03. C- Cabs (means transportation
of passengers)
04. D- Diplomatic mission
05. E- Electricity
06. F- Funeral (includes
transportation of deceased)
07. G- Goods Transportation
08. H- House Residential
09. I- Interest
10. J- Jhule (Rides)
11. K- Kheti (agriculture)
12. L- Lottery
13. M- Manufacture
N- ---------
O- ---------
P- ---------
14. Q- Qualification (education)
15. R- RBI
16. S- Sarkar (government)
17. T- Trading of Goods.
Total 17 services are in negative
Central Excise:
ReplyDeletePenalty - fist stage dealer / second stage dealer - Since appellants have not received the goods from manufacturers, it was their duty not to pass on the credit to the subsequent buyers or the manufacturers - penalty confirmed - Tri
Cenvat Credit - transportation of cement used for repair/ renovation within the mines is very much under this definition of input services - Cenvat credit in respect of GTA services for bringing the cement inside their factory allowed - Tri
Merchant Overtime charges (MOT Charges) - there is no case for MOT charges in respect of service provided by Central Excise officers during the normal working hours - Tri
Cenvat credit - Once a High Court declares a law, whether the Revenue accepts the same or not, the same is binding on the Revenue authorities unless the same is challenged by them and is set aside by the higher appellate forum - Tri