https://www.taxtmi.com/article/detailed?id=5219 Executive Lounge offerings at railway stations are services for consideration and, when sold for a single price comprising food, wifi, seating, toilets and wash/change facilities, meet the indicators of a naturally bundled service under section 66F. Entry No. 38 of Notification No. 25/2012 ST exempts provision of public conveniences (toilets/washrooms) whether paid or not, including the wash/change facility, but the taxability must be decided at the bundle level since the composite package is treated as a single service. en-us Thu, 01 Aug 2013 08:14:41 +0530 Thu, 01 Aug 2013 08:14:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=5219 Executive Lounge offerings at railway stations are services for consideration and, when sold for a single price comprising food, wifi, seating, toilets and wash/change facilities, meet the indicators of a naturally bundled service under section 66F. Entry No. 38 of Notification No. 25/2012 ST exempts provision of public conveniences (toilets/washrooms) whether paid or not, including the wash/change facility, but the taxability must be decided at the bundle level since the composite package is treated as a single service. Articles Service Tax Thu, 01 Aug 2013 08:14:41 +0530 https://www.taxtmi.com/article/detailed?id=5219