Bundled services interpretation: taxability follows the service giving the bundle its essential character or the one causing highest tax liability.

A reference to a service excludes services used to provide that main service; the most specific description prevails. For bundled services, if elements are naturally bundled the single service giving the bundle its essential character is treated as supplied, otherwise the single service producing the highest service tax liability is treated as supplied. "Bundled service" means a bundle combining elements of one service with elements of other services.

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