https://www.taxtmi.com/article/detailed?id=147 Classification of taxable services requires identification of the single statutory category for levy and compliance, applying the preference for the most specific description and, for composite supplies, the essential character or dominant element. If neither test resolves the issue, classification follows the sequence of statutory entries. Proper classification determines registration endorsement, commencement of taxability, applicable rate, exemptions and abatements; ancillary components should not be separately taxed when they merely facilitate the principal service, and the economic substance controls over invoicing or pricing. en-us Wed, 27 Aug 2008 00:00:00 +0530 Sat, 07 Mar 2009 16:36:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=147 Classification of taxable services requires identification of the single statutory category for levy and compliance, applying the preference for the most specific description and, for composite supplies, the essential character or dominant element. If neither test resolves the issue, classification follows the sequence of statutory entries. Proper classification determines registration endorsement, commencement of taxability, applicable rate, exemptions and abatements; ancillary components should not be separately taxed when they merely facilitate the principal service, and the economic substance controls over invoicing or pricing. Articles Service Tax Wed, 27 Aug 2008 00:00:00 +0530 https://www.taxtmi.com/article/detailed?id=147