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in which head service should be classified

Service Tax - Started By: - CA. Varun Arora - Dated:- 11-2-2016 Last Replied Date:- 12-2-2016 - Dear Experts,If a service provider is providing the services to hostel students like mess facility renting ot immovable property and furniture and complete package to students and charges flat amount let's say 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. - .....

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ide mess facility (catering service) and other incidental services. As per section 66F 93) (a) of 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 Ka .....

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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 ? 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 wou .....

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