Club Building Charges Included in Construction Are Part of Bundled Service and Not Separately Taxable: CESTAT

CESTAT clarified that charges for club building, when included within construction contracts, are an integral part of a bundled service and should not be taxed separately. The tribunal reasoned that such ancillary charges are naturally associated with the primary construction services and therefore rejected the revenue department's attempt to separate and tax them independently under service tax regulations. This ruling offers important clarity on how composite service offerings should be taxed under the existing framework.