https://www.taxtmi.com/manuals?id=114 Section 65A requires matching each service to the relevant sub clause of clause (105); where multiple sub clauses apply, prefer the most specific description, and if parity persists use the first occurring sub clause. For composite services, classify by the service that imparts the essential character if specificity cannot resolve classification. Determine whether taxation depends on the nature of the service or the person providing it before applying these rules. Exemption notifications do not alter statutory classification and must be applied only after classification is settled. en-us Sat, 19 Jan 2008 23:16:00 +0530 Tue, 02 Aug 2016 15:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/manuals?id=114 Section 65A requires matching each service to the relevant sub clause of clause (105); where multiple sub clauses apply, prefer the most specific description, and if parity persists use the first occurring sub clause. For composite services, classify by the service that imparts the essential character if specificity cannot resolve classification. Determine whether taxation depends on the nature of the service or the person providing it before applying these rules. Exemption notifications do not alter statutory classification and must be applied only after classification is settled. Manuals Service Tax Sat, 19 Jan 2008 23:16:00 +0530 https://www.taxtmi.com/manuals?id=114