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<h1>Service Tax Imposed on Mandap Keepers and Air Travel Agents from July 1, 1997, per Finance Act, 1997.</h1> The circular announces the imposition of service tax on services provided by Mandap keepers and Air Travel Agents effective from July 1, 1997, as per the Finance Act, 1997. Mandap keepers, defined broadly to include venues like marriage halls and hotels, are responsible for collecting tax on all charges, including rentals and additional services. An abatement of 40% is allowed for catering services. Air Travel Agents must collect tax based on commissions from airlines, with an option to pay a percentage of the basic fare instead. Registration, tax payment, and penalties for non-compliance are outlined, emphasizing timely tax collection and submission of returns.