Service tax on amenities along with flats

In the present scenario almost every builder offers these amenities along with the constructed apartment  and hence it can be treated as a naturally bundled service as per the new provisions related to service tax. So the service which partakes the essential character can be chosen and hence both will be classified under construction of complex, building or civil structure service and taxed accordingly.

Kindly correct me if i am wrong.

Regards

Prashanth.