66dCA Sandeep Kanoi. Section 66D of Finance Act, 1994 specifies the Negative list of services i.e the Services on which Service Tax is not leviable.Section 66D is been inserted inSection 66C and 66D of the Act, 2000 provides that the words dishonestly and fraudulently found in Section 66C and 66D of the Act, 2000...placing it before the Court. He