TaxTMI 
TaxTMI 
I am running a hostel service since 2012 onwards with mess facility. will u please confirm me weither i am liable to pay service tax on that period of 2015 to 2016.
hostel service is chargeable or not
01 Jan 2021 
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Hostel service taxation: rental and catering treated separately; exemptions affect threshold calculation for service tax liability.
Hostel accommodation and mess/catering are treated as separate services: Renting of Immovable Property is fully exempt where the daily per unit rent is below the prescribed exempt threshold, and Catering Services are subject to a separate threshold exemption. The value of wholly exempt rental services must be excluded when computing whether catering receipts exceed the threshold for service tax liability. (AI Summary)
Hostel accommodation and mess/catering are treated as separate services: Renting of Immovable Property is fully exempt where the daily per unit rent is below the prescribed exempt threshold, and Catering Services are subject to a separate threshold exemption. The value of wholly exempt rental services must be excluded when computing whether catering receipts exceed the threshold for service tax liability. (AI Summary)