66dSIM66D-R is a hh performance and reliable GNSS module. It is a standalone L1 +L5 dual-band GNSS module in a LCC, which allows customer to achieve industry’s hh level sensitivity,CA 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 in