Section 65A of Finance Act 1994

[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.]

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