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of <h1>Finance Act 2015 amends Section 66D, updating service definitions and excluding specific goods and activities from clauses.</h1> Section 66D of the 1994 Act is amended by the Finance Act, 2015, effective from a date appointed by the Central Government. The term 'support services' in clause (a)(iv) is replaced with 'any service.' Clause (f) is revised to specify services involved in manufacturing or producing goods, excluding alcoholic liquor for human consumption. An explanation is added to clause (i) clarifying that 'betting, gambling or lottery' does not include certain activities defined in section 65B. Clause (j) is removed entirely.
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