in which head service should be classified

[Varun Arora]

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.

AI Summary

Bundled service classification decides if renting of immovable property governs tax treatment of hostel package services.
Classification pivots on whether the hostel provider's flat package (mess, room renting, furniture and incidentals) is a bundled service or whether one element-most often renting of immovable property-gives the bundle its essential character; if so, the entire supply is classifiable as renting of immovable property for service-tax registration and levy, otherwise the dominant service head governs.