https://www.taxtmi.com/circulars?id=133 The Finance Act defines mandap to include immovable property let for official, social or business functions and a mandap keeper is one who allows temporary exclusive occupation for consideration; hotels and restaurants letting halls or gardens for events are mandap keepers and taxable when exclusive temporary possession is given. Outdoor catering is taxable as a personalised service distinct from mere sale of food; in-restaurant sales, counter sales, or free/nominal delivery do not attract service tax. Renting premises for dance, drama or music programmes is a taxable social-function rental when charges are levied. en-us Wed, 24 Sep 1997 00:00:00 +0530 Thu, 12 Jan 2012 16:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=133 The Finance Act defines mandap to include immovable property let for official, social or business functions and a mandap keeper is one who allows temporary exclusive occupation for consideration; hotels and restaurants letting halls or gardens for events are mandap keepers and taxable when exclusive temporary possession is given. Outdoor catering is taxable as a personalised service distinct from mere sale of food; in-restaurant sales, counter sales, or free/nominal delivery do not attract service tax. Renting premises for dance, drama or music programmes is a taxable social-function rental when charges are levied. Circulars Service Tax Wed, 24 Sep 1997 00:00:00 +0530 https://www.taxtmi.com/circulars?id=133