Insertion of new section 66D - Negative list of services.

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....p;         (i) services by the Department of Posts by way of speed post, express parcel post, life insurance and agency services provided to a person other than Government;                 (ii) services in relation to an aircraft or a vessel, inside or outside the precincts of a port or an airport;                 (iii) transport of goods or passengers; or                 (iv) support services, other than services covered under clauses (i) to (iii) above, provided to....

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....   (v) loading, unloading, packing, storage or warehousing of agricultural produce;                 (vi) agricultural extension services;                 (vii) services by any Agricultural Produce Marketing Committee or Board or services provided by a commission agent for sale or purchase of agricultural produce;            (e) trading of goods;            (f) any process amounting to manufacture or production of goods;         &nb....

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....;          (n) services by way of-                 (i) extending deposits, loans or advances in so far as the consideration is represented by way of interest or discount;                 (ii) inter se sale or purchase of foreign currency amongst banks or authorised dealers of foreign exchange or amongst banks and such dealers;            (o) service of transportation of passengers, with or without accompanied belongings, by-            &nb....