https://www.taxtmi.com/caselaws?id=437802 Hostel accommodation provided by a boarding school to its students, for which hostel fees were separately charged during 01.04.2013 to 10.07.2014, was examined to determine whether it constituted a naturally bundled service with education under s. 66F of the Finance Act. Since hostel facility was available only to students receiving education and day scholars were not liable to pay hostel fees, a clear nexus existed, making the services naturally bundled in the ordinary course of business; education imparted the essential character. As education up to higher secondary level falls within the negative list under s. 66D, the bundled service was not taxable. The demand was set aside and the appeal was allowed. en-us Mon, 15 May 2023 00:00:00 +0530 Wed, 07 Jan 2026 14:34:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=437802 Hostel accommodation provided by a boarding school to its students, for which hostel fees were separately charged during 01.04.2013 to 10.07.2014, was examined to determine whether it constituted a naturally bundled service with education under s. 66F of the Finance Act. Since hostel facility was available only to students receiving education and day scholars were not liable to pay hostel fees, a clear nexus existed, making the services naturally bundled in the ordinary course of business; education imparted the essential character. As education up to higher secondary level falls within the negative list under s. 66D, the bundled service was not taxable. The demand was set aside and the appeal was allowed. Case-Laws Service Tax Mon, 15 May 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=437802