<h1>Understanding Service Tax: Section 66F Rules on Specified, Bundled Services & Interpretation Challenges in Exemptions.</h1> Guidance Note 7 outlines the interpretation rules for service tax under Section 66F, focusing on specified and bundled services. Despite the negative list approach, certain service descriptions still require interpretation, particularly in exemption notifications and provision rules. Clause (1) of Section 66F states that a service used to provide another service is not included in the main service reference. Clause (2) prefers specific over general descriptions. For bundled services, if naturally bundled, they are treated as a single service with essential character; if not, the service with the highest tax applies. Determining bundling depends on consumer perception and industry practices.