https://www.taxtmi.com/caselaws?id=261861 Pandal or Shamiyana services supplied in the Magh Mela area were treated as falling outside service tax because the activity related to a pure religious fair and congregation, and the departmental clarification excluded such religious use from tax. The statutory definitions of Mandap and Mandap keeper were held inapplicable because the services involved temporary tents and allied arrangements for a religious gathering, not official, social, or business functions. The tax demand was therefore not sustainable, although the petitioner was not granted the mandamus sought against the respondent officer. en-us Mon, 20 Jul 2015 00:00:00 +0530 Thu, 15 Oct 2015 17:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=261861 Pandal or Shamiyana services supplied in the Magh Mela area were treated as falling outside service tax because the activity related to a pure religious fair and congregation, and the departmental clarification excluded such religious use from tax. The statutory definitions of Mandap and Mandap keeper were held inapplicable because the services involved temporary tents and allied arrangements for a religious gathering, not official, social, or business functions. The tax demand was therefore not sustainable, although the petitioner was not granted the mandamus sought against the respondent officer. Case-Laws Service Tax Mon, 20 Jul 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=261861