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<h1>Guidelines for Interpreting Specified and Bundled Services Under Section 66F of Service Tax Laws from 2012.</h1> The principles for interpreting specified and bundled services under service tax laws effective from July 1, 2012. Section 66F, introduced by the Finance Act, 2012, replaces Section 65A and provides guidelines for service classification. It states that input services used to provide a main service are not exempt from service tax. Specific service descriptions take precedence over general ones. For bundled services, if elements are naturally bundled, the service with the essential character is taxed; if not, the one with the highest tax liability is taxed. Each case requires individual examination for natural bundling.