Mandap Keeper service tax applies to halls and rooms let for marriages and social functions on consideration.

Providing a hall and attached rooms for consideration for marriages and other social functions falls within the service tax definition of a "Mandap Keeper" when the premises are allowed for temporary occupation for official, social or business functions. The Tribunal applied the Supreme Court's ruling upholding tax on kalyana mandapams and distinguished authority involving a religious place used for ceremonies without consideration. On that basis, the activity was treated as taxable mandap services and service tax was held leviable.

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Issues: Whether the appellant, providing hall and rooms for consideration for organising marriages and social functions, was liable to service tax as a 'Mandap Keeper' under the service tax provisions.

Analysis: The appellant admitted that it was providing temporary use of a hall and attached rooms for consideration for marriages. Under Section 65 of the Finance Act, a 'Mandap Keeper' includes a person who allows temporary occupation of a mandap for consideration for organising any official, social or business function. The Tribunal applied the Supreme Court's ruling upholding service tax on kalyana mandapams and distinguished the decision relied upon by the appellant, as that case concerned a religious place where ceremonies were held without consideration.

Conclusion: The appellant's activity fell within the definition of 'Mandap Keeper' and service tax was leviable; the challenge failed.

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