Hostel Services

[Asked by Guest]

Sir

My father is running a hostel with mess facility. Is this service taxable? or will be covered under exeption.

He also give services regarding Repairing & Electrical Fitting. This service falls much below than the threshold limit but alongwith hostel service it crosses the threshold limit.

What would be the treatment of both the services?

Do we need to pay Service Tax?

AI Summary

Service tax exemption for low-tariff accommodation may apply but published tariff requirement is decisive for hostels.
Query concerns whether hostel accommodation with mess and separate repair/electrical services attract service tax. The Mega Notification exemption for renting accommodation depends on a declared/published tariff below the specified per day threshold; absence of a published declared tariff undermines reliance on that exemption. Separate low value repair services may be aggregated with accommodation receipts for threshold calculations, possibly rendering the combined services taxable.