Mandap keeper exemption applies to a marriage hall within temple precincts under the service tax notification.

Services provided by a mandap keeper for use of a marriage hall within a temple complex were treated as exempt under Notification No. 14/2003-S.T. because the hall stood within the precincts of the religious place. The record and photographs showed that the temple land was enclosed by a boundary wall and that the marriage hall formed part of the overall temple premises. The notification did not restrict "precincts" to the inner enclosure around the sanctum, so the exemption applied. On that basis, the Revenue's challenge failed.

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Issues: Whether taxable services provided by a mandap keeper for use of a marriage hall situated within the temple complex were exempt under Notification No. 14/2003-S.T. dated 20-6-2003.

Analysis: The temple land was enclosed by a boundary wall, and the mandap was located in a separate building within that outer enclosure. The notification exempted services provided by a mandap keeper for use of the precincts of a religious place as a mandap. On the photographs and record, the entire property formed part of the temple premises, and there was nothing in the notification to confine the precincts only to the inner enclosure around the sanctum.

Conclusion: The mandap was within the precincts of the religious place and the exemption under Notification No. 14/2003-S.T. dated 20-6-2003 applied. The Revenue's appeal was not sustainable.

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