https://www.taxtmi.com/article/detailed?id=1889 The note explains that where multiple service elements coexist, the most specific description governs; if elements are naturally bundled they are treated as the single service giving the bundle its essential character; if not naturally bundled, the bundle is treated as the single service that yields the highest service tax liability. Indicators of natural bundling include consumer expectation, prevailing trade practice, and whether elements are incidental to a dominant service. Valuation and partial exemption for food plus premises rental are subject to specified conditions and valuation adjustments. en-us Sun, 16 Sep 2012 08:21:20 +0530 Sun, 16 Sep 2012 08:21:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=1889 The note explains that where multiple service elements coexist, the most specific description governs; if elements are naturally bundled they are treated as the single service giving the bundle its essential character; if not naturally bundled, the bundle is treated as the single service that yields the highest service tax liability. Indicators of natural bundling include consumer expectation, prevailing trade practice, and whether elements are incidental to a dominant service. Valuation and partial exemption for food plus premises rental are subject to specified conditions and valuation adjustments. Articles Service Tax Sun, 16 Sep 2012 08:21:20 +0530 https://www.taxtmi.com/article/detailed?id=1889