Exemption to mandap keeper providing services for use of precincts of a religious place as mandap - 014/03 - Service Tax

Service tax exemption for mandap services clarifies tax-free provision of religious precincts for ceremonial use.

The Central Government exempts taxable services provided by a mandap keeper for use of the precincts of a religious place as a mandap from service tax; 'religious place' means a place meant for conduct of prayers or worship pertaining to a religion. The exemption was to come into force on the first day of July after notification and was subsequently rescinded by a later notification.