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of <h1>Section 66F: Guidelines for Interpreting Bundled Services in Service Tax, Preferring Specific Descriptions and Essential Character.</h1> Section 66F, introduced by the Finance Act, 2012, outlines principles for interpreting specified or bundled services for service tax purposes. It states that a reference to a main service does not include services used to provide it. When a service can be described in multiple ways, the most specific description is preferred. For bundled services, if elements are naturally combined in business, they are treated as a single service with essential character. If not naturally bundled, they are treated as the service with the highest tax liability. A 'bundled service' involves combining elements of different services.
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