https://www.taxtmi.com/article/detailed?id=5563 Section 66F prescribes interpretive rules: a main service's statutory description does not include ancillary services used in its provision; the most specific description prevails over a general one; and bundled services-combined elements of different services-are taxed as the single service giving the bundle its essential character if naturally bundled, but where not naturally bundled the entire supply is treated as the service attracting the highest tax liability. Taxpayers should document industry practice and contractual terms to support natural-bundling claims. en-us Fri, 11 Apr 2014 12:26:42 +0530 Fri, 11 Apr 2014 12:26:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=5563 Section 66F prescribes interpretive rules: a main service's statutory description does not include ancillary services used in its provision; the most specific description prevails over a general one; and bundled services-combined elements of different services-are taxed as the single service giving the bundle its essential character if naturally bundled, but where not naturally bundled the entire supply is treated as the service attracting the highest tax liability. Taxpayers should document industry practice and contractual terms to support natural-bundling claims. Articles Service Tax Fri, 11 Apr 2014 12:26:42 +0530 https://www.taxtmi.com/article/detailed?id=5563