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Section 66D - Negative list of services (w.e.f. 1-7-2012) - Chapter V of Finance Act, 1994
Chapter V of Finance Act, 1994
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 person other than Government; (ii) services in relation to an aircraft or a vessel, inside or outside the precincts of a port or an airpo ....... - .......