https://www.taxtmi.com/caselaws?id=254200 Renting an auditorium for cultural performances falls within Mandap Keeper Service because the statutory concept of a mandap covers immovable property let out for an official, social or business function, and cultural events such as drama and entertainment are treated as social functions. Service tax liability on that activity was therefore upheld. However, for a statutory or government body, the record did not show mala fide intent to evade tax, so the extended period of limitation was not available. The demand was confined to the normal period, interest remained payable on the recomputed demand, and penalties were set aside. en-us Thu, 10 Jan 2013 00:00:00 +0530 Mon, 15 Dec 2014 08:40:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=254200 Renting an auditorium for cultural performances falls within Mandap Keeper Service because the statutory concept of a mandap covers immovable property let out for an official, social or business function, and cultural events such as drama and entertainment are treated as social functions. Service tax liability on that activity was therefore upheld. However, for a statutory or government body, the record did not show mala fide intent to evade tax, so the extended period of limitation was not available. The demand was confined to the normal period, interest remained payable on the recomputed demand, and penalties were set aside. Case-Laws Service Tax Thu, 10 Jan 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=254200