(3)Subject to the provisions of sub-section (2), the taxability of a bundled service shall be determined in the following manner, namely: -(a)if various elements of such service are naturally bundled in the ordinary course of business, it shall be treated as provision of the single service which gives such bundle its essential character;(b)if various elements of such service are not naturally bundled in the ordinary course of business, it shall be treated as provision of the single service which results in highest liability of service tax.Explanation. - For the purposes of sub-section (5), the expression "bundled service" means a bundle of provision of various services wherein an element of provision of one service is combined with an element or elements of provision of any other service or services.';(G)in section 67, in the Explanation, clause (b) shall be omitted, with effect from such date as the Central Government may, by notification, appoint;(H)after section 67, the following section shall be inserted, namely: -'67 A. Date of determination of rate of tax, value of taxable services and rate of exchange. - The rate of service tax, value of a taxable service and rate of exchange, if any, shall be the rate of service tax or value of a taxable service or rate of exchange, as the case may be, in force or as applicable at the time when the taxable service has been provided or agreed to be provided.Explanation. - For the purposes of this section, "rate of exchange" means the rate of exchange referred to in the Explanation to section 14 of the Customs Act, 1962.'; (52 of 1962).(I)in section 68, in sub-section (2), with effect from such date as the Central Government may, by notification, appoint, -(i)for the words "any taxable service notified", the words "such taxable services as may be notified" shall be substituted;(ii)the following proviso shall be inserted, namely: -"Provided that the Central Government may notify the service and the extent of service tax which shall be payable by such person and the provisions of this Chapter shall apply to such person to the extent so specified and the remaining part of the service tax shall be paid by the service provider."(J)after section 72, the following section shall be inserted, namely: -'72A. Special audit. - (1) If the Commissioner of Central Excise, has reasons to believe that any person liable to pay service tax (herein referred to as "such person"), -(i)has failed to declare or determine the value of a taxable service correctly; or(ii)has availed and utilized credit of duty or tax paid -(a)which is not within the normal limits having regard to the nature of taxable service provided, the extent of capital goods used or the type of inputs or input services used, or any other relevant factors as he may deem appropriate; or(b)by means of fraud, collusion, or any wilful misstatement or suppression of facts; or(iii)has operations spread out in multiple locations and it is not possible or practicable to obtain a true and complete picture of his accounts from the registered premises falling under the jurisdiction of the said Commissioner,he may direct such person to get his accounts audited by a chartered accountant or cost accountant nominated by him, to the extent and for the period as may be specified by the Commissioner.
