https://www.taxtmi.com/caselaws?id=237040 The Tribunal ruled in favor of the Revenue, determining that renting out a hall for marriages falls under 'Mandap Keeper Services' for Service Tax purposes as marriage is considered a social function, not a religious one. The insertion in the Finance Act, 2007, clarifying marriage as a social function, was deemed cautionary and did not alter the tax treatment. The demand for Service Tax was held sustainable within the normal limitation period, with penalties on the appellant waived due to the interpretational nature of the issue. en-us Fri, 28 Jun 2013 00:00:00 +0530 Sat, 04 Jul 2015 16:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=237040 The Tribunal ruled in favor of the Revenue, determining that renting out a hall for marriages falls under 'Mandap Keeper Services' for Service Tax purposes as marriage is considered a social function, not a religious one. The insertion in the Finance Act, 2007, clarifying marriage as a social function, was deemed cautionary and did not alter the tax treatment. The demand for Service Tax was held sustainable within the normal limitation period, with penalties on the appellant waived due to the interpretational nature of the issue. Case-Laws Service Tax Fri, 28 Jun 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=237040