Section Text
65A.1 [Classificationof taxable services
(1)For the purposes of this Chapter, classification of taxable services shall bedetermined according to the terms of the sub-clauses ofclause (105)of section 65.
(2)When for any reason, a taxable service is, prima facie, classifiable under twoor more sub-clauses of clause (105) of section 65,classification shall be effected as follows:--
(a)the sub-clause which provides the most specific description shall be preferred to sub-clausesproviding a more general description;
(b)composite services consisting of a combination of different services whichcannot be classified in the manner specified in clause (a), shall be classified as if they consisted of a service which gives themtheir essential character, insofar as this criterion is applicable;
(c)when a service cannot be classified in the manner specified in clause (a) orclause (b), it shallbe classified under the sub-clause which occurs first among the sub-clauseswhich equally merit consideration.]
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1. Inserted by the Finance Act, 2003, w.e.f. 14-5-2003.