https://www.taxtmi.com/article/detailed?id=5863 Post-2012, taxability turns on whether an activity is a service not covered by the negative list; bundled services combine multiple service elements and are treated as a single service determined by essential character if naturally bundled, or as the element producing the highest service tax when not naturally bundled. Section 66F excludes input or ancillary services from automatically assuming the main service's character and mandates preferring specific descriptions where differential treatment arises. Composite transfers involving goods or immovable property are assessed by the dominant nature test except in constitutionally carved exceptions where service portions are separately taxable. en-us Thu, 09 Oct 2014 06:27:22 +0530 Thu, 09 Oct 2014 06:27:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=5863 Post-2012, taxability turns on whether an activity is a service not covered by the negative list; bundled services combine multiple service elements and are treated as a single service determined by essential character if naturally bundled, or as the element producing the highest service tax when not naturally bundled. Section 66F excludes input or ancillary services from automatically assuming the main service's character and mandates preferring specific descriptions where differential treatment arises. Composite transfers involving goods or immovable property are assessed by the dominant nature test except in constitutionally carved exceptions where service portions are separately taxable. Articles Service Tax Thu, 09 Oct 2014 06:27:22 +0530 https://www.taxtmi.com/article/detailed?id=5863