Hostels who are collecting rent (including or excluding mess charges) are liable for service tax or not?
Hostels collecting rent with mess charges
Manjeet singh Saini
Hostels collecting rent, with or without mess charges, are exempt from service tax under Notification No. 25/12-ST, Entry No. 9. A query was raised regarding whether hostels collecting rent, with or without mess charges, are liable for service tax. In response, it was clarified that such services are exempt from service tax as per Notification No. 25/12-ST dated June 20, 2012, and further amended by Notification No. 6/14-ST dated July 11, 2014, specifically referring to Entry No. 9. (AI Summary)