Service Tax Payable or Positive List

As per the new dispensation of Mr. Pranab Mukherjee, Union Finance Minister here on June 20, 2012 there new 14 Service Tax-Exempt Negative List is included with which the total will be mount up to 38. Apart there 119 Service Tax Positive list which will Tax Payable. Which are furnished below.

Service Tax Positive List

1. Advertising Agency Service
2. Advertisement- sale of space or time services
3. Air travel agent’s services
4. Airport services
5. Architect’s Services
6. Asset Management Services By Individuals
7. ATM operation, maintenance or management services
8. Auction Service
9. Authorized Service Stations for motor vehicles servicing or repairs
10. Banking and other financial services
11. Beauty treatment Services
12. Brand Promotion Services
13. Broadcasting Services
14. Business Auxiliary Service
15. Business Exhibition Service
16. Business Support Service
17. Cable Operator’s services
18. Cargo handling Services
19. Chartered Accountant’s (practicing) services
20. Cleaning Services
21. Clearing and forwarding agent’s services
22. Clearing & processing house services
23. Club’s or Association’s membership services
24. Commercial training or coaching services
25. Commercial use or exploitation of any event service
26. Commodity exchange service
27. Company secretary’s (practicing) services
28. Construction of residential complex service
29. Construction or renovation of commercial / industrial buildings / pipelines / conduits services
30. Construction Services – Preferential Location and Development
31. Consulting engineer’s service
32. Convention services
33. Copyright Services
34. Cosmetic or Plastic Surgery Service
35. Cost accountant’s (practicing) services
36. Courier Services
37. Credit card, debit card, charge card or other payment cards related services
38. Credit rating agency’s services
39. Custom house agent’s services
40. Design services
41. Development & supply of content for telecommunication, advertising and on-line information services
42. Dredging services
43. Dry cleaning services
44. Electricity Exchange services
45. Erection, commissioning or installation service
46. Event management Service
47. Fashion Designer Service
48. Foreign Exchange broking services
49. Forward Contract Service
50. Franchise Services
51. Health club and fitness centre services
52. Health Services
53. Information Technology software services
54. Insurance auxiliary services concerning general insurance business
55. Insurance auxiliary services concerning Life Insurance business
56. Insurance business services (General Insurance)
57. Insurance business services (Life Insurance)
58. Intellectual property services
59. Interior decorator’s services
60. Internet Cafe services
61. Internet telecommunication services
62. Investment management service under ULIP
63. Legal consultancy services
64. Lottery and other Games of Chance Services
65. Mailing list compilation and mailing services
66. Management or business consultant’s services
67. Management, maintenance or repair services for goods, equipments or properties
68. Mandap keeper’s services
69. Manpower recruitment or supply agency’s services
70. Market research agency’s services
71. Medical records maintenance service
72. Mining service
73. On-line information and database access and/or retrieval services
74. Opinion poll service
75. Outdoor caterer
76. Packaging services
77. Pandal or shamiana services
78. Photography services
79. Port services by major ports
80. Port services by other ports (minor ports)
81. Program (T. V. or Radio) services
82. Public Relation Service
83. Rail travel agent’s services
84. Real estate agent’s services
85. Recovery agent’s services
86. Registrar to an issue services
87. Rent-a-cab services
88. Renting of immovable property services
89. Scientific or Technical Consultancy Services
90. Security agency’s services
91. Share transfer agent service
92. Ship management services
93. Site formation and clearance, excavation and earth-moving and demolition services
94. Sound recording services
95. Sponsorship service
96. Steamer agent’s services
97. Stock broking services
98. Stock exchange service
99. Storage and warehousing services
100. Supply of tangible goods services
101. Survey and exploration of mineral services
102. Survey and map making services
103. Technical inspection and certification services
104. Technical testing and analysis services
105. Telecommunication services
106. Tour operator’s services
107. Transport of coastal goods and transport of goods through national water way/inland water service
108. Transport of goods by air services
109. Transport of goods by road
110. Transport of goods by rail service
111. Transport of goods through pipeline / conduit services
112. Travel agent’s (other than air or rail) services
113. Travel by air services
114. Travel by cruise ship service
115. Underwriters services
116. Video tape production services
117. Works contract Services
118. Hotel, Inn, Club and Guest House Service
119. Restaurant service

Apart the above list of Service Tax there are 38 Tax Exempt services are there which includes newly added services of 14 which will be in effect from July 1, 2012.