Principles of interpretation of specified descriptions of services or bundled services (w.e.f. 1-7-2012)

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.... as main service) shall not include reference to a service which is used for providing main service.                         ^2[Illustration - The services by the Reserve Bank of India, being the main service within the meaning of clause (b) of section 66D, does not include any age....

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....he taxability of a bundled service shall be determined in the following manner, namely:--            (a) if various elements of such service are naturally bundled in the ordinary course of business, it shall be treated as provision of the single service which gives such bundle its essential character;        &nbs....