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<h1>State Police and Undertakings Must Pay Service Tax on Mandap Keeper and Fitness Services to Avoid Penalties.</h1> The circular addresses the obligation of state police departments and undertakings to pay service tax on certain services they provide, such as Mandap Keeper Services and Health Club & Fitness Center Services. It highlights the need for these establishments to comply with service tax regulations, including registration and timely payment. The circular emphasizes the importance of fulfilling these obligations to avoid the imposition of penalties, which could be embarrassing for government bodies. The document requests cooperation in ensuring compliance and urges the dissemination of these instructions to relevant establishments to fulfill their service tax liabilities.