Negative List is one of the most important sections of Service Tax. Often students find it kind of difficult to cover it along with Mega Exemption Notification.
To remove such difficulty, I am providing a link of summary notes containing Negative List along with the related Mega Exemptions.
These notes are made by Kaival Shah. He is the same author whose summary on declared service was provided in my previous post.
The 3 page summary is amazing. Kaival has compiled negative list and related mega exemption notification along with abatements wherever applicable.This file will be very beneficial to IPCC and Final students giving exams in May 17.
I am sure that a lot of use can be made out of this compiled summary of section 66D.
The download link for the PDF has been dropped below:
The Indirect Tax (IDT) portion can be quickly revised using the above provided negative list notes.