The Negative List of Services has been amended vide notification vide notification 44/2012 date 07.08.2012. In the original notification at sr number 33 "Services by way of slaughtering of bovine animals;" is given. So in negative list only bovine animals were included but now bovine has been deleted from the list and all animals are covered. These notification is seems to be clarification and is applicable from 01.07.2012
[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)]
Government of India Ministry of Finance (Department of Revenue)
Notification No. 44/2012 - Service Tax
New Delhi, the 7th August, 2012
G.S.R. (E)- In exercise of the powers conferred by sub-section (1) of section 93 of the Finance Act, 1994 (32 of 1994), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby makes the following amendment in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No.25/2012-Service Tax, dated the 20th June,2012, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 467 (E), dated the 20th June, 2012, namely:-
In the said notification, in entry 33, the word “bovine” shall be omitted.
[F.No. 334 /1/ 2012-TRU]
Under Secretary to the Government of India
Note.- The principal notification was published in the Gazette of India, Extraordinary, vide notification No. 25/2012 - Service Tax, dated 20th June, 2012, vide number G.S.R. 467 (E), dated the 20th June, 2012 and the same has not been amended so far.