66F. Principals of interpretation of specified descriptions of services or bundled services.
Service Tax
Chapter V of the Finance Act, 1994
66F. Principals of interpretation of specified descriptions of services or bundled services.
(1) Unless otherwise specified, reference to a service (herein referred to as main service) shall not include reference to a service which is used for providing main service.
(2) Where a service is capable of differential treatment for any purpose based on its description, the most specific description shall be preferred over a more general description.
(3) Subject to the provisions of sub-section (2), the taxability of a bundled service shall be determined in the following manner, namely:––
(a) if various elements of such service are naturally bundled in the ordinary course of business, it shall be treated as provision of the single service
which gives such bundle its essential character;
(b) if various elements of such service are not naturally bundled in the ordinary course of business, it shall be treated as provision of the single service
which results in highest liability of service tax.
Explanation.— For the purposes of sub-section (3), the expression "bundled service" means a bundle of provision of various services wherein an
element of provision of one service is combined with an element or elements of provision of any other service or services.
