The Finance Ministry has kept some services under the negative list which means:

  1. Service tax  would be levied at highest rate on those services
  2. These  services  shall  be separately  dealt  with Income Tax Department
  3. These services are outside the purview of Government of India and International law applies to it
  4. Service tax would not be levied against those services
Monis Rasool Professor Asked on 24th January 2016 in Economics.
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    Answer: (3) These services are outside the purview of Government of India and International law applies to it 

    Anurag Mishra Professor Answered on 28th January 2016.
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