Thanks Kautuk.
I have already gone through all the above, I can easily exclude the specific tag in the query but if you use tagid, it considers children tags and backlinks in the query, I couldn't exclude using tagid predicate.
2_tagid.property=jcr:content/cq:tags
2_tagid.2_value=structure:medicines
2_tagid.and=true
6_property.operation=unequals
6_tagid.property=jcr:content/cq:tags
6_tagid.1_value=structure:hotel
if you see my two above filters I have already used unequals operations with property which does exact mismatch of the tag specified, I want to have that tag plus it's children and backlinks in my query exclude operation, I am able to do it in include tags using tagid predicate.(see above 2_ filter)
I hope it makes it more clear now.
Thanks,
Rachna