Bundled Service [Section 66F (3)]:

It 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. For Example : Air transport services provided by airlines wherein, an element of transportation of passengers is combined with an element of provision of catering service on board.

The provisions of section 66F (3) relating to taxability of bundled service is subject to the provisions of section 66F (2) which speaks about the law that “A specific description for a service will be preferred over a general description”.