https://www.taxtmi.com/circulars?id=76 Any service transaction is taxable only once and must be classified under the single service category that best fits the substance of the transaction; the more specific category prevails when categories overlap. A provider rendering multiple taxable services requires one registration endorsed for each taxable service and must discharge tax for each separately. The competent Central Excise officer must decide classification on merits; pending issues may be disposed of under these guidelines and past cases need not be reopened. en-us Tue, 07 Jan 2003 00:00:00 +0530 Wed, 02 Jan 2013 12:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=76 Any service transaction is taxable only once and must be classified under the single service category that best fits the substance of the transaction; the more specific category prevails when categories overlap. A provider rendering multiple taxable services requires one registration endorsed for each taxable service and must discharge tax for each separately. The competent Central Excise officer must decide classification on merits; pending issues may be disposed of under these guidelines and past cases need not be reopened. Circulars Service Tax Tue, 07 Jan 2003 00:00:00 +0530 https://www.taxtmi.com/circulars?id=76