India's union finance ministry has put forward a new consultation paper proposing a new negative list of services, which are to be excluded from being taxed in the country.

The new discussion paper, released on Friday, proposes to exclude 22 categories of services from the tax net. At present, a total of 117 services are taxable in the country. If the proposal is implemented, it will result in a 20 per cent jump in revenue from services.

The new list proposes to keep health services in the negative list and all services except a new listed by the government will be liable for taxes. The health check up is exempt from the service tax.

Central Board of Excise and Customs hinted that the government is now planning to tax only those services that are provided in relation to health and fitness, weight reduction programmes, health check-up and cosmetic or plastic surgery.

S K Goel, Chairman, Central Board of Excise and Customs said. "Anything, which is non-economic activity, will go in the negative list."

Services like rail travel in non-AC second class, any class by metro and mono-rail, public transport in buses on point-to-point basis, metered cabs and three-wheelers are included in the negative list. It also proposes to exclude school education and recognized education from the tax except placement services and donations.

The authorities are inviting responses to the negative list till next month.