Glossary

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There are 2 names in this directory beginning with the letter M.
Mega Exemption List
The services mentioned under negative list are non-taxable services, which means they are out of coverage of service tax. 17 services have been specified and any change in negative list can be done only through the amendment in the Finance Act, 1994.
Mixed Supply
Mixed Supply refers to two or more individual supplies of goods and/or services made together by a taxable person for a single price where such supply does not form a composite supply.