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TMI Blogin which head service should be classifiedX X X X Extracts X X X X X X X X Extracts X X X X ..... in which head service should be classified X X X X Extracts X X X X X X X X Extracts X X X X ..... 10,000 then whilie applying for service tax registration what should be classifiable service . Thanks in advance. Reply By KASTURI SETHI: The Reply: Replied against Issue ID no.109859. Reply By Rajagopalan Ranganathan: The Reply: Sir, As opined by Shri. Sethi Sir, you are providing bundled service. As per the explanation appended to Section 66F of Finance Act, 1994 "bundled service" ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ; 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. In my view your main service is renting out of immovable property, that the hostel building /room along with you provide mess facility (catering service) and other incidental services. As per section 66F 93) (a) of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Finance Act, 1994 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. In your case the main service provided by you is rent out of immovable property. Therefore you have to pay service tax under renting of immovable property service. Reply By Ganeshan K ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... alyani: The Reply: Nicely replied by Sri Rajagopalan Sir. My knowledge is enriched. Thanks. Reply By Mahir S: The Reply: Most specific description to be preferred over more general description for service capable of deferential treatment for any purpose based on its description. Reply By KASTURI SETHI: The Reply: Sh.Rajagopalan Ranganathan Ji, I agree with your views and interpretation. Pl. th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... row more light on this issue just for knowledge sake. In this query the following services are involved:- 1. Mess facility i.e. Section 66 E (i) 2. Renting of Immovable Property Section 66 E (a) 3.Furniture or you may say well furnished room. 4.To cap these all complete package How can we determine that service mentioned at serial no.2 above is main service or major service out of the above ? ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... How does this single service give the colour of essential character ? Can we not supply emphasis on "Complete Package" ? Can we not term "Complete Package" as "Bundled Services" and if so, the assessee would be benefited by abatement of 30% available under Notification No.26/12-ST dated 20.6.12 as amended ? Looking forward to your views for enrichment of my knowledg ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e. Thanks a lot. Reply By Rajagopalan Ranganathan: The Reply: Sir, In my view "complete package" means renting of immovable property(renting of room) catering (mess facility) renting of furniture and other incidental services. But Shri Varun Arora has mentioned mess facility renting ot immovable property and furniture and complete package. therefore I thought that complete package inc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ludes other services other than catering, renting of immovable property etc. Therefore I treated renting of immovable property as main service . I would like to hear your views in this matter. Reply By KASTURI SETHI: The Reply: Sh.Rajagopalan Ranganathan Ji, Sir, Only the querist can clarify whether complete package includes all services or Complete package is in addition to mess facility, ren ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ting of immovable property, furniture etc. X X X X Extracts X X X X X X X X Extracts X X X X
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