Amendment of section 66D
109. In section 66D of the 1994 Act, with effect from such date as the Central Government may, by notification in the Official Gazette, appoint,—
| (1) | in clause (a), in sub-clause (iv), for the words "support services", the words "any service" shall be substituted; | |
| (2) | for clause (f), the following clause shall be substituted, namely:— |
| "(f) | services by way of carrying out any process amounting to manufacture or production of goods excluding alcoholic liquor for human consumption;"; |
| (3) | in clause (i), the following Explanation shall be inserted, namely:— | |
| 'Explanation.- For the purposes of this clause, the expression "betting, gambling or lottery" shall not include the activity specified in Explanation 2 to clause (44) of section 65B;'; | ||
| (4) | clause (j) shall be omitted. |