[Classification of taxable services.
65A. (1) For the purposes of this Chapter, classification of taxable services shall be determined according to the terms of the sub-clauses of clause (105) of section 65.
(2) When for any reason, a taxable service is, prima facie, classifiable under two or 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-clauses providing a more general description; | |
| (b) | composite services consisting of a combination of different services which cannot be classified in the manner specified in clause (a), shall be classified as if they consisted of a service which gives them their essential character, insofar as this criterion is applicable; | |
| (c) | when a service cannot be classified in 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 merit consideration.] |
[(3) The provisions of this section shall not apply with effect from such date as the Central Government may, by notification, appoint.]
