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of <h1>Service Tax Circular: Classify Services Under Specific Categories to Avoid Double Taxation, Following Central Excise Principles.</h1> This circular addresses the classification of services for service tax purposes, noting that a service can only be taxed once, even if it appears to fit multiple categories. It advises that services should be categorized under the most specific category to avoid double taxation, similar to the principles of Central Excise duty. The circular provides an example involving hotel conference services to illustrate categorization under 'convention services' rather than 'mandap keeper'. It instructs Central Excise officers to decide on the most specific category for taxation and states that past cases should not be reopened. Field formations and trade are to be informed accordingly.
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