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of <h1>Jehangir Art Gallery in Mumbai Not Liable for Service Tax as 'Mandap Keeper' Under Finance Act Section 65.</h1> M/s. Jehangir Art Gallery, located in Mumbai, provides facilities for artists to exhibit their works for a fee but does not sell art directly. The Central Excise Officers considered the gallery as a 'Mandap Keeper' under section 65 of the Finance Act, 1994, which involves temporary occupation for official, social, or business functions. However, the government clarified that art exhibitions do not qualify as social or business functions under this definition. Therefore, the gallery is not liable for service tax under the 'Mandap Keeper' category. Relevant authorities and trade entities are to be informed accordingly.
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