Classification of Services.

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....ar to fall under two or more categories simultaneously.  Some instances where such problems have arisen relate to Management Consultants vs. Manpower Recruitment Services, Mandap Keepers vs. Convention Services, Rent-A-Cab Scheme vs. Tour Operators, Cargo Handling Services vs. Storage And Warehousing Services, Architect vs. Interior Decorator, Scientific And Technical Consulting Services vs. ....

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....he Central Excise Tariff, so also Service tax can not be charged twice on the same service (transactions).  However, one service provider may provide more than one taxable service.  In such cases, the service provider need only take one registration, but it shall be endorsed for all the taxable services and tax liability will have to be discharged for each of the taxable services separat....

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....rvice' since a 'mandap keeper' includes official, social as well as business functions whereas a 'convention service' covers conventions only which is like an official function.  Hence in this case the service would not be exempt from service tax.  4. Similarly, in each case where such problems arise the proper Central Excise officer has to decide on merits as to which is the more spe....