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        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.

        <h1>Mandap keeper services: hotel venue rentals and personalised outdoor catering attract service tax when exclusive possession or service predominates.</h1> 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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