Chapter V of Finance Act, 1994

Withdrawn w.e.f 1.7.2012 Notification no. 18/2012 ST dated 1.6.2012 read with Notification no. 21/2012 ST dated 5.6.2012

65A.  1[Classification of taxable services]

(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.

2[(3) The provisions of this section shall not apply with effect from such date as the Central Government may, by notification, appoint.]



1. Inserted by the Finance Act, 2003, w.e.f. 14-5-2003.

2. Inserted vide Finance Act, 2012, w.e.f. 1.6.2012 [Appointed date is 1.7.2012]