Lawn provided by charitable trust - subject to service tax

[CA.ANCHAL RASTOGI]

a charitable trust provide its lawn for both social like marriage as well as commercial purposes like exhibition diwali mela etc. wether it is liable for st or not

AI Summary

Mandap Keeper service classification can render charitable trust lawn hire subject to service tax unless exempted.
Provision of a trust's lawn for events is taxable if classified as Mandap Keeper service, which includes services in respect of immovable property such as open land and thus covers charitable trusts, subject to small-service-provider exemption; alternatively, if characterized as Rent on Immovable Property, the hiring would not attract service tax.