Mandap Keeper classification excludes art gallery exhibition rentals, so such lettings are not taxable as mandap services. The Board concluded that exhibitions of art and artifacts are not covered by the Mandap Keeper definition and that renting premises by art galleries for such exhibitions does not attract service tax under the Mandap Keeper category; administrative guidance previously treated banquet and performance lettings as mandap services, but art exhibition rentals fall outside those categories.
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Provisions expressly mentioned in the judgment/order text.
Mandap Keeper classification excludes art gallery exhibition rentals, so such lettings are not taxable as mandap services.
The Board concluded that exhibitions of art and artifacts are not covered by the Mandap Keeper definition and that renting premises by art galleries for such exhibitions does not attract service tax under the Mandap Keeper category; administrative guidance previously treated banquet and performance lettings as mandap services, but art exhibition rentals fall outside those categories.
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