https://www.taxtmi.com/acts?id=16466 The provision treats services used to provide a referenced main service as separately assessable input services and mandates that the most specific description governs where descriptions differ. For bundled services, if elements are naturally bundled the bundle is classified by its essential character; if not naturally bundled, classification favors the single service that yields the highest service tax liability. A bundled service combines elements of one or more services. en-us Wed, 30 May 2012 13:57:10 +0530 Wed, 26 Aug 2015 17:33:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/acts?id=16466 The provision treats services used to provide a referenced main service as separately assessable input services and mandates that the most specific description governs where descriptions differ. For bundled services, if elements are naturally bundled the bundle is classified by its essential character; if not naturally bundled, classification favors the single service that yields the highest service tax liability. A bundled service combines elements of one or more services. Act-Rules F. Acts / Amendment Acts Wed, 30 May 2012 13:57:10 +0530 https://www.taxtmi.com/acts?id=16466