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of <h1>Appellant's 'Mandap Keeper Service' Taxable under Finance Act, 1994</h1> <h3>GOKUL GARDEN Versus COMMISSIONER OF CENTRAL EXCISE, BELGAUM</h3> GOKUL GARDEN Versus COMMISSIONER OF CENTRAL EXCISE, BELGAUM - 2010 (19) S.T.R. 876 (Tri. - Bang.) , [2010] 26 STT 117 (BANG. - CESTAT) Issues:Service tax liability on services rendered under 'Mandap Keeper Service'.Analysis:The appellant sought a waiver of pre-deposit for various amounts related to service tax, penalties, and interest. The issue revolved around the service tax liability on services provided under the category of 'Mandap Keeper Service'. The appellant's representative argued that the cleaning activities, such as toilet cleaning and maintenance, utensils cleaning, and garden cleaning, were not covered under 'Mandap Keeper Service'. On the other hand, the JDR contended that these cleaning activities were part of the services provided when the 'mandap' was hired, making them liable for service tax under 'Mandap Keeper Services'.Upon considering the arguments and reviewing the records, the Tribunal found that the 'Mandap Keeper Service' provided by the appellant fell under taxable services as defined in Section 65(105) of the Finance Act, 1994. The definition includes services provided by a mandap keeper in relation to the use of a mandap, encompassing various facilities and services rendered to the client. The Tribunal noted that the activities of cleaning the mandap were debatable, given the broad definition of taxable services under 'Mandap Keeper Service'. However, the Tribunal concluded that the appellant had not established a prima facie case for a complete waiver of the pre-deposit amounts confirmed by the adjudicating authority.As a result, the Tribunal directed the appellant to pre-deposit a specific amount within a specified timeline and report compliance. Upon compliance, the condition of pre-deposit for the remaining amounts was waived, and the recovery thereof stayed until the appeal's disposal. The judgment was pronounced and dictated in court by the designated members.This detailed analysis encapsulates the key arguments, findings, and directives outlined in the judgment regarding the service tax liability on services provided under the 'Mandap Keeper Service' category.
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