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Section 66D - Negative list of services. - Chapter V of Finance Act, 1994
Negative list of services. - Chapter V of Finance Act, 1994 - Service Tax - Section 66D - 1[Negative list of services. 66D. The negative list shall comprise of the following services, namely:–– (a) services by Government or a local authority excluding the following services to the extent they are not covered elsewhere - (i) services by the Department of Posts by way of speed post, express parcel post, life insurance and agency services provided to a p.....