At present 119 services are taxed under service tax laws. A negative list of services has now been finalized by Finance Ministry. The Ministry maintain that all other services, except those specified in the negative list, will be taxed at the normal service tax rate. Here is media reported , list of 15 services , likely to be in Negative List
- Services provided by government and judiciary, the RBI, the UN, international bodies and diplomatic missions, public library
- Welfare activities by NGOs
- Funeral and burial services
- Agriculture services for growing, cultivating and harvesting
- Collection, transportation and disposal of garbage and sewerage
- Sale and purchase of securities and debts on principle to principle basis
- Interest on deposits
- Dividends on investment
- Transport of passengers in public transport, both by buses and railways
- Transport of passengers by three wheelers, taxies
- Construction of government building
- Infrastructure (building dams, tunnels, bridge, etc)
- Primary education and recognised education
- Health services provided by the government
- Religion services provided by people


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