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Section 66D - Negative list of services (w.e.f. 1-7-2012) - Chapter V of Finance Act, 1994Extract ..... rt; (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 [***] ..... x x x x x Extracts x x x x x Section 66D - Negative list of services (w.e.f. 1-7-2012) - Chapter V of Finance Act, 1994 x x x x x Extracts x x x x x ..... n. - For the 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 inter ..... x x x x x Extracts x x x x x Section 66D - Negative list of services (w.e.f. 1-7-2012) - Chapter V of Finance Act, 1994 x x x x x Extracts x x x x x ..... as, 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 ACT, 2015 w.e.f. 1st day of June, 2015, before ..... x x x x x Extracts x x x x x Section 66D - Negative list of services (w.e.f. 1-7-2012) - Chapter V of Finance Act, 1994 x x x x x Extracts x x x x x
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