https://www.taxtmi.com/article/detailed?id=942 Section 65A mandates that a service be classified under the category giving the most specific description, or if composite, under the component furnishing its essential character, and if still ambiguous, under the category appearing earlier in the statutory list; classification must reflect the dominant economic character of the transaction, avoid artificial splitting, and treat ancillary components as part of the principal supply. en-us Sat, 11 Sep 2010 15:53:52 +0530 Mon, 13 Sep 2010 00:41:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=942 Section 65A mandates that a service be classified under the category giving the most specific description, or if composite, under the component furnishing its essential character, and if still ambiguous, under the category appearing earlier in the statutory list; classification must reflect the dominant economic character of the transaction, avoid artificial splitting, and treat ancillary components as part of the principal supply. Articles Service Tax Sat, 11 Sep 2010 15:53:52 +0530 https://www.taxtmi.com/article/detailed?id=942