<h1>Government Auditorium Renting Classified Under Mandap Keepers; Appeal Denied for Lack of Evidence. Offshore Services Taxable Post-2006.</h1> A government department letting out an auditorium for cultural activities was classified under Mandap Keepers and their appeal was disallowed due to failure to prove otherwise. In another case, an appellant argued that the service tax rate applicable should be at the time of receiving services, not payment, and was not liable for services rendered before tax introduction. A commission agent's appeal was allowed as offshore services were taxable only post-2006. An appellant's plea regarding a wrong provision in a show cause notice was dismissed as it was not raised earlier. Another appeal required full details for tax liability quantification.