Section 66D - Negative list of services (w.e.f. 1-7-2012) - Chapter V of Finance Act, 1994

..... t; (iii) transport of goods or passengers; or (iv) 5[any service] other than services covered under clauses (i) to (iii) above, provided to business entities; (b) services by the Reserve Bank of India; (c) services by a foreign diplomatic mission located in India; (d) services relating to agriculture or agricultural produce by way of- (i) agricultural operations directly related to production of any agricultural produce including cultivation, harvesting, threshing, plant protection or 2[***] tes .....

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Section 66D - Negative list of services (w.e.f. 1-7-2012) - Chapter V of Finance Act, 1994

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..... he purposes of this clause, the expression “betting, gambling or lottery” shall not include the activity specified in Explanation 2 to clause (44) of section 65B;] 8[***] (k) transmission or distribution of electricity by an electricity transmission or distribution utility; (l) 9[***] (m) services by way of renting of residential dwelling for use as residence; (n) services by way of- (i) extending deposits, loans or advances in so far as the consideration is represented by way of int .....

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Section 66D - Negative list of services (w.e.f. 1-7-2012) - Chapter V of Finance Act, 1994

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..... “seed” 3. Substituted vide THE FINANCE (No. 2) ACT, 2014, before it was read as, “(g) selling of space or time slots for advertisements other than advertisements broadcast by radio or television; 4. Substituted vide THE FINANCE (No. 2) ACT, 2014, before it was read as, “(vi) metered cabs, radio taxis or auto rickshaws;” 5. Substituted vide THE FINANCE ACT, 2015 w.e.f. ........, before it was read as, “support services” 6. Substituted vide THE FINANCE AC .....

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Section 66D - Negative list of services (w.e.f. 1-7-2012) - Chapter V of Finance Act, 1994

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