Exemption to Mandap Keeper when also providing catering services. - 021/97

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Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

Provisions expressly mentioned in the judgment/order text.

<h1>Service tax exemption for mandap keepers limits taxable portion of gross charges where catering is supplied and conditions met.</h1> 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.

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