Service Tax Classification: When Unclear, Prioritize First Relevant Sub-clause; Here, Business Auxiliary Services Chosen.

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....Classification of Services - BAS or BSS - if a services cannot be classified in any of the manner specified in clause (a) or clause (b) it shall be classified under the sub-clause which occurs first among the sub-clauses which equally merits consideration, which in this case is the Business Auxiliary Services - AT....