https://www.taxtmi.com/caselaws?id=77939 A members' sports club providing halls, lawns and similar facilities only to its own members under mutuality does not satisfy the statutory elements of a "mandap keeper" or taxable service under the Finance Act, 1994. The provision contemplates a commercial letting of immovable property to a client for social, official or business functions, not a non-commercial internal arrangement between a club and its members. The Court held that the facilities were neither lease nor hire in the relevant sense and that the levy would create double taxation. Service tax was therefore not leviable, the proceedings were quashed, and the recovered amounts were directed to be refunded. en-us Wed, 12 Aug 2009 00:00:00 +0530 Sat, 19 Apr 2014 14:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=77939 A members' sports club providing halls, lawns and similar facilities only to its own members under mutuality does not satisfy the statutory elements of a "mandap keeper" or taxable service under the Finance Act, 1994. The provision contemplates a commercial letting of immovable property to a client for social, official or business functions, not a non-commercial internal arrangement between a club and its members. The Court held that the facilities were neither lease nor hire in the relevant sense and that the levy would create double taxation. Service tax was therefore not leviable, the proceedings were quashed, and the recovered amounts were directed to be refunded. Case-Laws Service Tax Wed, 12 Aug 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=77939