https://www.taxtmi.com/caselaws?id=771644 CESTAT New Delhi held that hostel charges collected by educational institutions from students are not liable to service tax. The tribunal determined that hostel services and education services are naturally bundled in ordinary business course, with education service providing essential character to the bundle. Since education services up to higher secondary level are in the negative list under Section 66D of Finance Act, they cannot be subjected to service tax. SC precedent confirmed hostel facilities are incidental to education. Service tax demand on hostel fees was unsustainable and appeal was allowed. en-us Fri, 23 May 2025 00:00:00 +0530 Thu, 29 May 2025 08:41:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=771644 CESTAT New Delhi held that hostel charges collected by educational institutions from students are not liable to service tax. The tribunal determined that hostel services and education services are naturally bundled in ordinary business course, with education service providing essential character to the bundle. Since education services up to higher secondary level are in the negative list under Section 66D of Finance Act, they cannot be subjected to service tax. SC precedent confirmed hostel facilities are incidental to education. Service tax demand on hostel fees was unsustainable and appeal was allowed. Case-Laws Service Tax Fri, 23 May 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=771644