https://www.taxtmi.com/caselaws?id=75383 Services provided by a mandap keeper for use of a marriage hall within a temple complex were treated as exempt under Notification No. 14/2003-S.T. because the hall stood within the precincts of the religious place. The record and photographs showed that the temple land was enclosed by a boundary wall and that the marriage hall formed part of the overall temple premises. The notification did not restrict "precincts" to the inner enclosure around the sanctum, so the exemption applied. On that basis, the Revenue's challenge failed. en-us Tue, 31 Mar 2009 00:00:00 +0530 Thu, 06 May 2010 18:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=75383 Services provided by a mandap keeper for use of a marriage hall within a temple complex were treated as exempt under Notification No. 14/2003-S.T. because the hall stood within the precincts of the religious place. The record and photographs showed that the temple land was enclosed by a boundary wall and that the marriage hall formed part of the overall temple premises. The notification did not restrict "precincts" to the inner enclosure around the sanctum, so the exemption applied. On that basis, the Revenue's challenge failed. Case-Laws Service Tax Tue, 31 Mar 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=75383