Mandap keeper service covers letting of mandaps and hotel/restaurant halls for social or official functions, taxable. Mandap keeper service comprises any service by a mandap keeper in relation to the use of a mandap for organising official, social or business functions, including facilities and catering provided in relation to such use. A mandap is any immovable property (with furniture, fixtures, light fittings and floor coverings) let out for consideration for organising such functions, and hotels and restaurants letting halls or rooms for such functions fall within the scope of mandap keeper service.