new Negative List of Service Tax
| Sl.No. | Description of Service |
| 1 | ADVERTISING AGENCY |
| 2 | ADVERTISING SPACE OR TIME |
| 3 | AIR TRANSPORT OF PASSENGER |
| 4 | AIR TRAVEL AGENCY |
| 5 | AIRPORT SERVICES |
| 6 | ARCHITECTS SERVICES |
| 7 | ASSET MANAGEMENT SERVICES |
| 8 | ATM OPERATIONS |
| 9 | AUCTIONEERS SERVICES |
| 10 | BANKING AND FINANCIAL |
| 11 | BEAUTY PARLOURS |
| 12 | BROADCASTING SERVICE |
| 13 | BUSINESS AND EXHIBITION SERVICES |
| 14 | BUSINESS AUXILIARY SERVICES |
| 15 | BUSINESS SUPPORT SERVICES |
| 16 | CAB OPERATORS |
| 17 | CABLE OPERATORS |
| 18 | CARGO HANDLING SERVICES |
| 19 | CHARTERED ACCOUNTANTS |
| 20 | CLEANING SERVICES |
| 21 | CLEARING AND FORWARDING AGENCY |
| 22 | COMMERCIAL TRAINING & COACHING |
| 23 | COMPANY SECRETARIES |
| 24 | CONSTRUCTION OF RES. COMPLEX |
| 25 | CONSTRUCTION SERVICES IN RESPECT OF COMMERCIAL OR INDUSTRIAL BUILDINGS AND CIVIL STRUCTURES |
| 26 | CONSULTING ENGINEER |
| 27 | CONTAINERS BY RAIL |
| 28 | CONVENTION SERVICE |
| 29 | COSMETIC SURGERY OR PLASTIC SURGERY |
| 30 | COST ACCOUNTANTS |
| 31 | COURIER AGENCY |
| 32 | CREDIT CARD RELATED SERVICES |
| 33 | CREDIT RATING AGENCIES |
| 34 | CUSTOM HOUSE AGENT |
| 35 | DESIGN SERVICES |
| 36 | DEVELOPMENT AND SUPPLY OF CONTENT SERVICES |
| 37 | DREDGING SERVICES |
| 38 | DRY CLEANING SERVICES |
| 39 | ERECTION,COMMISSIONING AND INSTALLATION |
| 40 | EVENT MANAGEMENT SERVICE |
| 41 | FACSIMILE SERVICES |
| 42 | FASHION DESIGNER SERVICES |
| 43 | FORWARD CONTRACT SERVICES |
| 44 | FRANCHISE SERVICES |
| 45 | GENERAL INSURANCE BUSINESS |
| 46 | GOODS TRANSPORT OPERATORS |
| 47 | HEALTH CLUB AND FITNESS CENTER |
| 48 | INFORMATION TECHNOLOGY SOFTWARE SERVICE |
| 49 | INPUT SERVICE DISTRIBUTOR |
| 50 | INSURANCE AUXILIARY |
| 51 | INTELLECTUAL PROPERTY SERVICES OTHER THAN COPYRIGHT |
| 52 | INTERIOR DECORATORS |
| 53 | INTERNET CAFE |
| 54 | INTERNET TELECOMMUNICATION SERVICE |
| 55 | LEASED CIRCUITS |
| 56 | LEGAL CONSULTANCY SERVICE |
| 57 | LIFE INSURANCE SERVICES |
| 58 | MAILING LIST COMPILATION |
| 59 | MAINTENANCE OR REPAIR SERVICE |
| 60 | MANAGEMENT CONSULTANTS |
| 61 | MANAGEMENT OF INVESTMENT UNDER UNIT LINKED INSURANCE PLAN (ULIP) SERVICE |
| 62 | MANDAP KEEPER |
| 63 | MANPOWER RECRUITMENT AGENCY |
| 64 | MARKET RESEARCH AGENCY |
| 65 | MEMBERSHIP OF CLUBS |
| 66 | MINING SERVICES |
| 67 | ONLINE INFORMATION AND DATA |
| 68 | OPINION POLL SERVICES |
| 69 | OUTDOOR CATERING |
| 70 | PACKAGING SERVICES |
| 71 | PAGER SERVICES |
| 72 | PANDAL OR SHAMIANA SERVICES |
| 73 | PHOTOGRAPHY SERVICE |
| 74 | PORT SERVICES |
| 75 | PROCESSING AND CLEARINGHOUSE SERVICE |
| 76 | PUBLIC RELATIONS SERVICE |
| 77 | RAIL TRAVEL AGENT |
| 78 | REAL ESTATE AGENTS |
| 79 | RECOGNISED ASSOCIATION OR REGISTERED ASSOCIATION COMMONLY KNOWN AS COMMODITY EXCHANGE SERVICE |
| 80 | RECOVERY AGENT |
| 81 | REGISTRAR TO AN ISSUE |
| 82 | RENTING OF IMMOVABLE PROPERTY SERVICES |
| 83 | SCIENTIFIC AND TECHNICAL CONSULTANCY |
| 84 | SECURITY AGENCIES |
| 85 | SERVICING OF MOTOR VEHICLES |
| 86 | SHARE TRANSFER AGENT |
| 87 | SHIP MANAGEMENT SERVICE |
| 88 | SITE PREPARATION AND CLEARANCE |
| 89 | SOUND RECORDING SERVICE |
| 90 | SPONSORSHIP SERVICE |
| 91 | STEAMER AGENT |
| 92 | STOCK BROKER |
| 93 | STOCK EXCHANGE SERVICE |
| 94 | STORAGE AND WAREHOUSE SERVICE |
| 95 | SUPPLY OF TANGIBLE GOODS FOR USE SERVICE |
| 96 | SURVEY AND EXPLORATION OF MINERAL |
| 97 | SURVEY AND MAP MAKING |
| 98 | TELECOMMUNICATION SERVICES |
| 99 | TELEGRAPH SERVICE |
| 100 | TELEPHONE SERVICES |
| 101 | TELEX SERVICES |
| 102 | TEST,INSPECTION, CERTIFICATION |
| 103 | TOUR OPERATOR |
| 104 | TRANSPORT BY CRUISE SHIPS |
| 105 | TRANSPORT OF GOODS BY AIR |
| 106 | TRANSPORT OF GOODS BY PIPELINE |
| 107 | TRANSPORT OF GOODS BY ROAD |
| 108 | TRANSPORT OF GOODS THROUGH WATERWAYS |
| 109 | TRAVEL AGENTS (OTHER THAN AIR/RAIL TRAVEL AGENTS) |
| 110 | TV OR RADIO PROGRAMME PRODUCTION |
| 111 | UNDER WRITERS |
| 112 | VIDEO TAPE PRODUCTION |
| 113 | WORKS CONTRACT SERVICES |