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<h1>Taxable Services Classification Rules under Section 65A, Finance Act 1994, Withdrawn from July 1, 2012</h1> Section 65A of the Finance Act, 1994, outlines the classification of taxable services up to June 30, 2012. It specifies that services should be classified according to the sub-clauses of clause (105) of section 65. If a service is potentially classifiable under multiple sub-clauses, it should be classified based on the most specific description. If this is not possible, the service should be classified based on its essential character. If neither method applies, it should be classified under the first applicable sub-clause. These provisions were withdrawn effective July 1, 2012, as per the relevant notifications.