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<h1>Guidelines for Service Tax Interpretation Under Section 66F: Prioritize Specific Over General Descriptions; Tax Rules for Bundled Services</h1> The the principles for interpreting service descriptions under Section 66F of the Act concerning service tax. It explains two main rules: first, services used to provide a main service are not included in the main service; second, specific service descriptions take precedence over general ones. The document also addresses bundled services, defining them as combinations of multiple services. Naturally bundled services are taxed based on their essential character, while non-naturally bundled services are taxed at the highest applicable rate. The determination of whether services are naturally bundled depends on common business practices and consumer expectations.