Service tax exemption for mandap keepers limits taxable portion of gross charges where catering is supplied and conditions met. Exempts from service tax the amount by which tax payable on a mandap keeper exceeds the tax calculated on sixty per cent of the gross charge for mandap use and associated facilities, including catering charges, subject to conditions: the mandap keeper must also supply catering with a bill showing catering charges included; must not have taken cenvat credit on inputs or capital goods; and must not have availed the separate catering-notification benefit.