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SECTION 65A: CLASSIFICATION
OF TAXABLE SERVICES
Section 65A provides for classification
of taxable services based on definition of taxable services
under various clauses of sub-section 65(105). When for any
reason, a taxable service is prima facie classifiable under
two or more sub-clauses, classification shall be based on
following principles :
| 1) |
Most specific description
to be preferred to a general description. |
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| 2) |
For composite service –
the service category that gives essential character. |
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| 3) |
When both the above test fail
– the service category under sub-clause that
occurs first, among sub-clauses which equally merit
consideration. |
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