Service Tax on Sale of Books, hostel facility as bundled service with coaching services

Major Kalshi Classes Pvt. Ltd. Vs Commissioner, Central Excise (CESTAT Allahabad) (i) Whether sale of books is service. (ii) Whether provisions of hostel facility and sale of books are to be combined with provisions of commercial training or coaching service as bundled service. (iii) Whether service tax was exempted on hostel facility. We take issue one by one. (a). We note that it was not compulsory that books cannot be sold to any other person than the one who was receiving the commercial training or coaching service. We note that the books were published by M/s MKC Publication and were avai...