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          Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

          Provisions expressly mentioned in the judgment/order text.

          <h1>Negative list of services excludes government, agricultural, financial, transport and residential rental services from service tax.</h1> Section 66D's negative list excludes specified service categories from service tax: government or local authority services with enumerated exceptions (postal speed/parcel, certain insurance/agency, port/airport services, transport, services to business entities), Reserve Bank and foreign mission services, transmission/distribution of electricity, primary agricultural operations and allied farm services, trading of goods, sale of print advertising space, toll access, betting/gambling/lottery, residential renting for residence, financial services where consideration is interest or discount, defined passenger and goods transport services, and funeral/mortuary services.

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