Section 65A - Classification of Taxable Services (Upto 30-6-2012)

Classification of taxable services: prefer the most specific description, use essential character for composites, tie-break by order.

Classification of taxable services is determined by the sub-clauses of clause (105). When a service is prima facie classifiable under multiple sub-clauses, prefer the sub-clause with the most specific description; if composite services cannot be resolved by specificity, classify by the service giving them their essential character; if neither test resolves classification, apply the sub-clause which appears first among equally meritorious options. The section was amended to permit non-application from a notified date and was withdrawn with effect from the appointed date in 2012.