Hostel and education service are naturally bundled and education service gives essential character to such bundle

Mody Education Foundation Vs Commissioner of Central Excise (CESTAT Delhi)

CESTAT Delhi held that the hostel service and education services are naturally bundled in the ordinary course of business and it is the education service that gives the essential character to such bundle. Accordingly, hostel service is not subjected to levy of service tax.

Facts- The appellant is a society registered under the Societies Registration Act, 1860. It runs a boarding school called ‘Mod

Please become a Premium member. If you are already a Premium member, login here to access the full content.