Mandap keeper services: hotel venue rentals and personalised outdoor catering attract service tax when exclusive possession or service predominates. The Finance Act defines mandap to include immovable property let for official, social or business functions and a mandap keeper is one who allows temporary exclusive occupation for consideration; hotels and restaurants letting halls or gardens for events are mandap keepers and taxable when exclusive temporary possession is given. Outdoor catering is taxable as a personalised service distinct from mere sale of food; in-restaurant sales, counter sales, or free/nominal delivery do not attract service tax. Renting premises for dance, drama or music programmes is a taxable social-function rental when charges are levied.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Mandap keeper services: hotel venue rentals and personalised outdoor catering attract service tax when exclusive possession or service predominates.
The Finance Act defines mandap to include immovable property let for official, social or business functions and a mandap keeper is one who allows temporary exclusive occupation for consideration; hotels and restaurants letting halls or gardens for events are mandap keepers and taxable when exclusive temporary possession is given. Outdoor catering is taxable as a personalised service distinct from mere sale of food; in-restaurant sales, counter sales, or free/nominal delivery do not attract service tax. Renting premises for dance, drama or music programmes is a taxable social-function rental when charges are levied.
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