https://www.taxtmi.com/article/detailed?id=948 CBEC guidance treats halls and rooms let out for organizing social, official or business functions as mandap and subjects such lettings to mandap keeper service tax; however, room rent collected for accommodation, being temporary residential use and private in nature, falls outside the functional scope of a mandap, so separate billing and the purpose of letting determine service tax liability. en-us Sat, 18 Sep 2010 17:56:10 +0530 Sat, 18 Sep 2010 10:31:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/article/detailed?id=948 CBEC guidance treats halls and rooms let out for organizing social, official or business functions as mandap and subjects such lettings to mandap keeper service tax; however, room rent collected for accommodation, being temporary residential use and private in nature, falls outside the functional scope of a mandap, so separate billing and the purpose of letting determine service tax liability. Articles Service Tax Sat, 18 Sep 2010 17:56:10 +0530 https://www.taxtmi.com/article/detailed?id=948