https://www.taxtmi.com/acts?id=496 Classification of taxable services is determined by the sub-clauses of clause (105). When a service is prima facie classifiable under multiple sub-clauses, prefer the sub-clause with the most specific description; if composite services cannot be resolved by specificity, classify by the service giving them their essential character; if neither test resolves classification, apply the sub-clause which appears first among equally meritorious options. The section was amended to permit non-application from a notified date and was withdrawn with effect from the appointed date in 2012. en-us Sat, 19 Jan 2008 22:45:54 +0530 Fri, 31 Jan 2025 10:52:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=496 Classification of taxable services is determined by the sub-clauses of clause (105). When a service is prima facie classifiable under multiple sub-clauses, prefer the sub-clause with the most specific description; if composite services cannot be resolved by specificity, classify by the service giving them their essential character; if neither test resolves classification, apply the sub-clause which appears first among equally meritorious options. The section was amended to permit non-application from a notified date and was withdrawn with effect from the appointed date in 2012. Act-Rules F. Acts / Amendment Acts Sat, 19 Jan 2008 22:45:54 +0530 https://www.taxtmi.com/acts?id=496