TMI BlogAmendment of section 66FX X X X Extracts X X X X X X X X Extracts X X X X ..... ing Illustration shall be inserted, namely:- 'Illustration The services by the Reserve Bank of India, being the main service within the meaning of clause (b) of section 66D, does not include any age ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... clause (b) of the negative list in section 66D and hence, such service is leviable to service tax.'.
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