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        Clause 107 - Amendment of section 66D

        Finance Bill, 2015
        Chapter V
        SERVICE TAX

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        Negative list service scope redefined, broadening coverage by substituting 'support services' with 'any service' and altering exclusions. Amendments to section 66D revise the negative list: substituting 'any service' for 'support services' in clause (a)(iv); replacing clause (f) to cover services that carry out any process amounting to manufacture or production of goods, excluding alcoholic liquor for human consumption; inserting an Explanation in clause (i) that excludes the activity in Explanation 2 to clause (44) of section 65B from 'betting, gambling or lottery'; and omitting clause (j).
                          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.

                                Negative list service scope redefined, broadening coverage by substituting 'support services' with 'any service' and altering exclusions.

                                Amendments to section 66D revise the negative list: substituting "any service" for "support services" in clause (a)(iv); replacing clause (f) to cover services that carry out any process amounting to manufacture or production of goods, excluding alcoholic liquor for human consumption; inserting an Explanation in clause (i) that excludes the activity in Explanation 2 to clause (44) of section 65B from "betting, gambling or lottery"; and omitting clause (j).


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