https://www.taxtmi.com/caselaws?id=237730 Mere allotment of stalls in an open area adjoining a temple for sale of goods during Navratri did not amount to mandap keeper service because the statutory requirement is temporary occupation of a mandap for an official, social or business function for consideration. The activity was confined to permitting stall occupation by persons selling items such as toys, garlands, flowers and food, which did not satisfy the defined service. On that basis, the service tax demand was unsustainable, the confirmations were set aside, and the appeals succeeded. en-us Wed, 04 Sep 2013 00:00:00 +0530 Thu, 10 Sep 2015 12:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=237730 Mere allotment of stalls in an open area adjoining a temple for sale of goods during Navratri did not amount to mandap keeper service because the statutory requirement is temporary occupation of a mandap for an official, social or business function for consideration. The activity was confined to permitting stall occupation by persons selling items such as toys, garlands, flowers and food, which did not satisfy the defined service. On that basis, the service tax demand was unsustainable, the confirmations were set aside, and the appeals succeeded. Case-Laws Service Tax Wed, 04 Sep 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=237730