Service tax on Mandap Keepers remains payable despite exemption for pandal or shamiana contractors under budget measures. Clarifies that Mandap Keepers remain subject to service tax because they permit temporary occupation of a mandap (immovable property including furniture, fixtures, light fittings and floor coverings) for consideration, whereas pandal or shamiana contractors provide services in preparing, arranging, erecting or decorating a pandal or shamiana and supplying items for use therein; thus the exemption for pandal or shamiana contractors does not apply to Mandap Keepers.