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    <title>Payment of service tax by M/s. Jehangir Art Gallery under the category of ‘Mandap Keeper’</title>
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    <description>The Board concluded that exhibitions of art and artifacts are not covered by the Mandap Keeper definition and that renting premises by art galleries for such exhibitions does not attract service tax under the Mandap Keeper category; administrative guidance previously treated banquet and performance lettings as mandap services, but art exhibition rentals fall outside those categories.</description>
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      <title>Payment of service tax by M/s. Jehangir Art Gallery under the category of ‘Mandap Keeper’</title>
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      <description>The Board concluded that exhibitions of art and artifacts are not covered by the Mandap Keeper definition and that renting premises by art galleries for such exhibitions does not attract service tax under the Mandap Keeper category; administrative guidance previously treated banquet and performance lettings as mandap services, but art exhibition rentals fall outside those categories.</description>
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      <pubDate>Mon, 29 Apr 2002 00:00:00 +0530</pubDate>
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