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<h1>Finance Bill 2015: Amendments to Section 66D Expand Taxable Services, Clarify Exemptions, and Omit Clause (j)</h1> Clause 107 of the Finance Bill, 2015 proposes amendments to section 66D of the 1994 Act, which outlines the negative list of services exempt from service tax. The amendments include replacing 'support services' with 'any service' in clause (a)(iv), redefining clause (f) to exclude alcoholic liquor from manufacturing or production services, and adding an explanation to clause (i) clarifying that 'betting, gambling or lottery' does not include certain activities. Additionally, clause (j) is to be omitted. These changes aim to adjust the scope of taxable services under the Act.