applicablity of service tax

Perumal Prabhu (Querist) 23 September 2013 This query is : Resolved
sir/mam
please clarify whether service tax is exemped to a contractor who is providing sanitation conservancy to railways

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C. SANJEEVA RAO (Expert) 14 November 2013
No, since the sanitation conservancy service is not coming under the purview of the Original Works, hence, it is not exempted from the levy of service tax.

R.V.RAO (Expert) 14 April 2014
in view of the lack of absolute clarity and increasing litigation as to what is taxable under service tax act and what is not,the govt.of india provided a negative list of 17 services ,which do not attract service tax.

besides the negative list, Government of India , Ministry of Finance (Department of Revenue-service tax), vide Notification No. 25/2012-dated 20th June, 2012 has issued a comprehensive list of 39 services, exempted from service tax .

there fore it saves time and leads to clarity if we simply refer to the negative list of 17 services and 39 exempted services,to conclude, that any service not found in these 2 above lists is taxable, under service tax act.

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