https://www.taxtmi.com/article/detailed?id=1399 Classification of taxable services under Section 65A rests on specific description or essential character, with residual reliance on FIFO ordering of service entries when ambiguity exists. New taxable entries generally have prospective effect unless carved from earlier entries. The Department bears the onus of proving classification; service providers must register and may remit tax under one or more services amid doubt. Recipients cannot alter supplier classification. Long-term works contracts and services wholly within port/airport premises are to be classified according to statutory and administrative clarifications. en-us Tue, 23 Aug 2011 11:01:48 +0530 Tue, 23 Aug 2011 11:01:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=1399 Classification of taxable services under Section 65A rests on specific description or essential character, with residual reliance on FIFO ordering of service entries when ambiguity exists. New taxable entries generally have prospective effect unless carved from earlier entries. The Department bears the onus of proving classification; service providers must register and may remit tax under one or more services amid doubt. Recipients cannot alter supplier classification. Long-term works contracts and services wholly within port/airport premises are to be classified according to statutory and administrative clarifications. Articles Service Tax Tue, 23 Aug 2011 11:01:48 +0530 https://www.taxtmi.com/article/detailed?id=1399