M/s Kalani Infrastructure Pvt. Ltd., Kota (Raj.)

Appeal by the party is rejected and Advance Ruling pronounced by AAR is upheld.
The appellant is supplying various services like supply of  food, TV in dining hall, playroom, gym, housekeeping of entire hostel premises, room cleaning and washing/ dry-cleaning of bed sheets and linen of rooms along with hostel accommodation service. AAAR is of the view that supply of various other services with hostel accommodation service is not naturally bundled in normal course of business. Each service is an independent service and can be supplied separately.