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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Service Tax Clarification: Mandap Keepers Not Exempt u/s 65, Unlike Pandal or Shamiana Contractors.</h1> Attention is drawn to the 1998-99 budget proposals concerning service tax, specifically regarding services by pandal or shamiana contractors. These services have been exempted from service tax as per Notification No. 49/98-ST. However, there is a misconception that Mandap Keepers are also exempt. It is clarified that Mandap Keepers, who provide temporary occupation of a mandap for events, are distinct from pandal or shamiana contractors. Therefore, service tax remains applicable to Mandap Keepers, as defined under Section 65 of the Finance Act 1994, prior to the 1998-99 budget changes.
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