Mandap Keeper service tax value excludes decorator commission received for client procurement, with re-quantification remanded.

Commission received from decorators for procuring clients for decoration was not part of the taxable value of Mandap Keeper service, because that service covers provision of an open plot for social functions and the commission was not consideration for the service rendered to the client. The commission was therefore held excludible from service tax computation, and the matter was remanded for re-quantification of duty and penalty accordingly.

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Issues: Whether commission received from decorators was includible in the taxable value for service tax as Mandap Keeper service.

Analysis: The taxable service of Mandap Keeper covers provision of an open plot for social functions, but commission received from decorators for procuring clients for decoration does not form part of the service provided to the client. Such commission is not includible while computing service tax liability.

Conclusion: The commission from decorators was held excludible from the service tax computation, and the matter was remanded for re-quantification of duty and penalty accordingly.

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