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https://www.mysst.customs.gov.my/assets/document/1.%20General%20Guide%20Service%20Tax%20V2_30082018.pdf
3. Service tax in Malaysia is a form of indirect single stage tax imposed on specified services termed as “taxable services”. Service tax cannot be levied on any service which is not included in the list of taxable services prescribed by the Minister under First Schedule of the Service Tax Regulations 2018.
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http://cbic.gov.in/htdocs-servicetax/st-profiles/business-supt-service
(ii) such value of taxable services in respect of which service tax shall be paid by such person and in such manner as specified under sub-section (2) of section 68 of the said Finance Act read with Service Tax Rules,1994. 2. The exemption contained in this notification shall apply subject to the following. conditions, namely:-
https://www.taxmanagementindia.com/visitor/detail_article.asp?ArticleID=6925
Aug 10, 2016 · Hospitals under Service Tax, Service Tax. Previously as per Notification No: 24/2010-ST dated 22.06.2010 as per Section 65(105)(zzzzo) of the Finance Act 1994 introduced Health Services are taxable services and are applicable to payment Service Tax. Now the period medical expenses are day to day becoming more costly so Central Government that it gave …
https://www.bankbazaar.com/tax/service-tax-exemption.html
Negative List of Service Tax: Under Section 66D of the Finance Act 1994, a negative list of services have been outlined, which are deemed to be exempt from service tax. Any service provided that does not come under the purview of this list is liable to be levied with service tax.
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