in which head service should be classified

[varun arora]

Dear Experts,

If a service provider is providing the facility to Hostel students like mess facililty, renting to immovable property and furniture facility then in which head this service should be classifiable i mean two or more service should we registered ourselves.

Thanks in advance..!!

AI Summary

Bundled services: treat combined hostel, mess and furniture as a single service based on essential character, impacting registration.
Treat provision of hostel accommodation together with mess and furniture as a bundled service. Under the rule favouring the most specific description and the bundled-service test, naturally bundled elements are a single service determined by the element giving the package its essential character. If accommodation imparts that character, classify the composite under hostel accommodation; incidental mess and furniture need not be separately registered and abatement eligibility follows the principal service.