2012-13 च्या केन्द्रीय अर्थ संकल्पने मध्ये सेवा करामध्ये समाविष्ट होणाऱ्या सेवांच्या यादी बद्दल एक नवीन दृष्टीकोन मांडला आहे. तो कोणता ?
(1) विस्तार पूर्ण यादी दृष्टीकोन
(2) नकारात्मक यादी दृष्टीकोन
(3) होकारात्मक यादी दृष्टीकोन
(4) वरीलपैकी कोणताही नाही

The correct answer is Option B (Negative list approach).

Key Points:
• Core Concept
• Prior to 2012, India operated a 'positive list' taxation regime where only explicitly designated services were taxable.
• Why Correct
• The Union Budget 2012-13 introduced a paradigm shift by implementing the 'Negative List Approach' (effective July 1, 2012) via Section 66D of the Finance Act, 1994.
• Under this approach, all services provided in the taxable territory became subject to service tax, except for 17 specified categories placed on the negative list.
• Key Details
• This reform widened the service tax base significantly and served as a foundational structural step toward the unified Goods and Services Tax (GST).
• Exam Traps
• Pre-2012 was the 'positive list' approach, whereas the 2012-13 Union Budget specifically introduced the 'negative list' approach.
• Other Options
• Option 1 is not recognized tax terminology.
• Option 3 refers to the earlier outgoing regime replaced in 2012.
• Key Takeaway: Union Budget 2012-13 shifted service tax to a 'Negative List Approach', taxing all services except those specifically excluded.