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of <h1>Service Tax Applies to Mandap Keepers for Events and Catering from July 1997; Expanded Definition from 2008</h1> The service tax implications for mandap keepers, effective from July 1, 1997. It specifies that any service provided by a mandap keeper related to the use of a mandap, including catering services, is taxable. Initially, the service receiver was defined as a client, but from May 16, 2008, it expanded to any person. A mandap is defined as immovable property used for official, social, or business functions, including marriages. Hotels and restaurants letting out spaces for such functions fall under the mandap keeper category and are subject to service tax. This includes events like dance, drama, or music programs.
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